  We report on a theoretical model for image formation in full-field optical
coherence tomography (FFOCT). Because the spatial incoherence of the
illumination acts as a virtual confocal pinhole in FFOCT, its imaging
performance is equivalent to a scanning time-gated coherent confocal
microscope. In agreement with optical experiments enabling a precise control of
aberrations, FFOCT is shown to have nearly twice the resolution of standard
imaging at moderate aberration level. Beyond a rigorous study on the
sensitivity of FFOCT with respect to aberrations, this theoretical model paves
the way towards an optimized design of adaptive optics schemes for
high-resolution and deep imaging of biological tissues.
