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A theoretical investigation has been made of the acoustical properties of symmetrical multilayer structures. Acoustic symmetric multilayers (ASMs) exhibit behavior analogous to that of optical symmetric multilayers. For a three‐layer ASM, a range of effective acoustic impedances is possible merely by varying the thickness of the middle layer for a given frequency. This has the advantage that one can design an antireflection coating for virtually any substrate impedance. Some illustrative examples are given.