A theoretical study of penetration depth control in superficial hyperthermia utilizing parallel opposed linear ultrasound arrays and a double-faced (V-shaped) scanning reflector is presented. This is a dual array system (DAS), where one array operates at a low frequency and the other at a high frequency (1 and 5 MHz, respectively in this study). The arrays are positioned facing each other and both are aimed at a double-faced scanning reflector which distributes the energy over the scanned surface. Each reflecting surface is angled at 45°with respect to the sound propagation direction so that both beams are deflected in the same direction toward the treatment volume. The system was designed to be compatible for combined operation with a medical linear accelerator for the delivery of simultaneous thermoradiotherapy. It is demonstrated that by varying the excitation magnitude of one array relative to the other, it is possible to control the magnitude of absorbed energy as a function of depth, and thus improved control of the heating pattern in all three spatial dimensions is obtained. This improvement is demonstrated with bio-heat transfer simulations which show how penetration depth control translates into control of temperature distributions. The simulations also show that the DAS is able to produce more uniform temperature distributions in highly perfused tissue.