The problem of reconstructing the temperature distribution along optical paths from satellite measurements of the Earth’s limb radiation in the CO2 15-μm absorption band with a high spectral resolution is formulated and analyzed on the basis of numerical experiments performed in accordance with the MIPAS experiment. It is shown that the two-dimensional temperature field can be obtained through the processing of radiation measurements on paths with different target heights provided that spectral channels with essentially different optical thicknesses are used. The error in the stratospheric temperature determination varies from 1.8 to 5.6 K and depends on the target height of the optical path and the distance from the target point. The best horizontal resolution is 73–100 km, and it is achieved for optical paths with a target height of about 18–20 km.