A plane acoustic wave impinging normally on a straight boundary between two media will both reflect back and also transmit to the adjacent medium. The amplitudes of the reflected and transmitted waves are controlled by the impedance ratio of the two media. Impedance

is given by

where

is the density and

is the velocity. The expressions for the amplitudes of the reflected and transmitted waves, for an impinging wave from the left (

), are:
Thus, the amplitudes are controlled by the density ratio and the velocity ratio. For instance, for

, the reflection coefficient approaches -1 and the transmission coefficient approaches 2. For

, the reflection coefficient approaches 1 and the transmission coefficient approaches 0. The pulse duration of the transmitted wave depends on the velocity ratio, becoming shorter if the velocity on the right is less than that on the left and, conversely, becoming longer if the velocity on the right is greater than that on the left. Depending on the density and velocity ratios, the amplitude of the reflected wave can be positive or negative. The amplitude of the transmitted wave always has the same sign as that of the impinging wave.