Acoustic impedance
When an ultrasonic pulse enters the body it is reflected from the boundary between different types of tissue. The ease with which an ultrasonic pulse can travel through a material depends on a property of the material called
acoustic impedance (Z). This is defined as:

The units for acoustic impedance are kgm
-2s
-1 and values for the acoustic impedance of some materials are given in the following table:

The greater the difference between the acoustic impedances of the two materials at a boundary in the body the greater the amount of reflection – two materials with the same acoustic impedance would give no reflection (or refraction) while two with widely separated values would give much larger reflections.
The ratio of the reflected intensity I
r to the incident intensity (I
o) is given by:
Ir/Io = (Z2 – Z1)2/(Z2+Z1)2For example a boundary between fat and muscle would give 1% reflection while that between fat and air would give almost 100% reflection. Hence the need for a coupling gel between the transducer and the skin.