Reflectionless CMV matrices are studied using scattering theory. By changing a single Verblunsky coefficient a full-line CMV matrix can be decoupled and written as the sum of two half-line operators. Explicit formulas for the scattering matrix associ
ated to the coupled and decoupled operators are derived. In particular, it is shown that a CMV matrix is reflectionless iff the scattering matrix is off-diagonal which in turn provides a short proof of an important result of [Breuer-Ryckman-Simon]. These developments parallel those recently obtained for Jacobi matrices.
