The acoustic impedance of a fluid is . For a progressive plane acoustic wave, pressure amplitude and velocity amplitude in its propagation direction satisfy . At an oblique planar interface, zero reflection requires a matching condition involving the normal impedances or, equivalently for displacement amplitudes, .
The normal acoustic impedance of a progressive acoustic wave at a planar boundary is the pressure amplitude divided by the normal-velocity amplitude. For propagation angle from the normal,
The distinction from the acoustic impedance matters at oblique incidence: interface reflection depends on the ratio of normal impedances. For an evanescent outgoing wave is imaginary and the normal impedance is reactive, giving no mean normal acoustic energy flux.
At an acoustic boundary, the surface acoustic impedance is the pressure amplitude divided by the velocity amplitude directed into that boundary. With upward surface velocity and harmonic convention , it is . Reflection compares this impedance with the incident fluid's normal acoustic impedance. The velocity orientation and harmonic convention must be fixed before interpreting signs of inertial, elastic, and radiation terms.
With pressure amplitude and velocity directed into a boundary, the mean absorbed acoustic energy flux is . A passive boundary cannot supply net energy, so at a real frequency. Its reflection from a propagating acoustic plane wave has magnitude at most one. A pole continued to a complex incidence angle or frequency must be interpreted separately from real-frequency passive scattering.
A layer of impedance , wavenumber , and thickness between identical media of impedance has pressure-amplitude transmission coefficient
It transmits perfectly at the layer resonances , irrespective of the impedance mismatch.
For a P-wave incident at angle from a liquid onto , with transmitted angle obeying Snell law for elastic and acoustic waves,
No reflection is equivalent to .

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Acoustic impedance is a fundamental property of a medium that describes how much resistance it offers to the propagation of sound waves. It is defined as the ratio of the acoustic pressure (the sound pressure level) to the particle velocity (the speed of the particles in the medium due to the sound wave) at a specific frequency.