A novel method for reconstructing the apparatus response function required for accurate detailed analysis of nanosecond time‐resolved fluorescence decay data is proposed and tested with properly constructed simulated data sets for a variety of pertinent cases, using the high‐accuracy convolution algorithm previously developed [J. Vecˇerˇ, A. A. Kowalczyk, and R. E. Dale, Rev. Sci. Instrum.64, xxx (1993)]. The veracity of recovery of test mono‐ and multiexponential decay responses by this method, involving the use of two appropriately chosen monoexponential reference decay responses, is shown to be essentially identical to that attainable with the ‘‘true’’ apparatus response function. The method is also demonstrated to exhibit significant advantages in a variety of situations over currently the most widely employed method of overcoming extant problems in thedirectdetermination of an appropriate apparatus function:indirectanalysis against a monoexponential reference decay response (&dgr;‐function convolution method,F‐Fdeconvolution).