Acoustic impedance (\(Z\)) is a material’s intrinsic resistance to acoustic flow, defined as its density (\(\rho\)) multiplied by its acoustic velocity (\(c\)), so \(Z = \rho c\). The percentage of ultrasonic energy reflected at the boundary between two materials is governed by the difference, or mismatch, in their respective acoustic impedances. This principle is what makes flaw detection possible.
