The Kerr spectra as function of wavelength, incident angle and layer number are calculated with 4 × 4 matrix method. It is found that the calculated results are in good agreement with experimental ones for [Co (0.3 nm)/Pt (0.4 nm)]×43/glass (1.21 mm) and [Co (0.4 nm)/Pt (1.1 nm)]×53/glass (1 mm). In addition, for [Co (0.3 nm)/Pt (0.4 nm)]×43/glass (1.21 mm), it shows a maximum Kerr rotation at N = 10. For [Co (0.4 nm)/Pt (1.1 nm)]×53/glass (1 mm), the calculated Kerr rotation as a function of incident angle reveals maximum when the incident angle is 89°.