Most frequently, one-dimensional profiles of atmospheric constituents are retrieved from satellite radiance measurements assuming a spherical atmosphere made of homogeneous, concentric layers. Averaging kernels associated with the retrieval enable one-dimensional characterisation of the retrieved information as a function of altitude or pressure. Nevertheless, two-dimensional characterisation of the information reatrievable frorm satellite measurements is highly desirable for an increasing number of scientific and operational applications. We describe here a simple radiative transfer model capable of calculating limb radiance emission spectra in a two-dimensional atmosphere. Radiative transfer basics resemble those adopted in the operational processing of Envisat Michelson Interferometer for Passive Atmospheric Sounding (MIPAS) data. However, to keep it as fast and flexible as possible, the model assumes, several simplifications having no or weak influence on geometrical aspects of the ray tracing. The model is applied to MIPAS particular (limb scanning strategy, global fit retrieval approach, specific spectral microwindows) in order to investigate the two-dimensional distribution of the sounded information.