Abstract: This paper mainly investigated the matching layer technique for high frequency transducers. High-frequency transducer with a matching layer was first analyzed with equivalent circuit method. Then, the effect of matching layer parameters on the acoustic transducer performance was summarized by simulation. And its electro-acoustic characteristics were optimized. Finally, a high frequency broadband transducer was designed. Experimental results are in agreement with the theoretical values. It was shown that (i) the maximal transmitting sound level can reach 178 dB; (ii) the bandwidth of the transducer is 260~370 kHz; (iii) the fluctuation of the transmitting voltage response is -3 dB; (iv) the transducer has a directional angle of 6.5 degree with -3 dB @ 300 kHz.