Let all velocity amplitudes refer to the same positive normal direction, from medium 1 into medium 2. For a right-going linear sound wave, its pressure amplitude is with acoustic impedance ; for a left-going wave it is . Continuity of normal velocity and pressure at the interface gives
Eliminating yields the normal-incidence acoustic velocity reflection coefficient
The common adiabatic index and mean particle mass give , so
A negative coefficient reverses the reflected velocity perturbation's phase in this fixed coordinate system. The reflected pressure coefficient has the opposite sign. Pressure balance also gives , so the impedance ratio can equivalently be written . These are normal-incidence, small-amplitude results without a surface mass or tension.

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