Incoherent scattering of microwaves at the upper‐hybrid resonance in an inhomogeneous stratified warm plasma is investigated. The incident and scattered waves propagate in the plane characterized by the directions of the density gradient and the externally static magnetic field. Ordinary collisions are neglected and finite Larmor radius corrections in the dielectric tensor are taken into account. The structure of the incident wave field near the hybrid layer is discussed, and it is shown that the component of the incident Poynting vector along the density gradient is totally converted into Bernstein plasma waves. The energy flux of the scattered radiation is also calculated. The result obtained indicates that forT / m c2enhancement with respect to the usual high‐frequency scattering(&ohgr; ≫ &ohgr;p , &ohgr;c)is expected.