A ultrasonic transduce with a single acoustic matching layer has been designed as an attempt to increase the bandwidth of underwater transducer. The wideband resonance condition was accomplished by attaching a single matching layer on the front face of a ceramic resonator composed of a piezoelectric bar, a taper part and a head part. A modified Mason's model was used for the performance analysis and the design of transducers, and the constructed transducers were tested experimentally and numerically by changing the impedance and thickness of the matching layer in the water tank.The obtained results are summarized as follows:1. Measured resonant and antiresonant frequencies of the piezoelectric transducer with no matching layer in air were 24.7 kHz and 25.6 kHz, respectively. 2. Two resonant frequencies of the piezoelectric transducer with a single matching layer were 21.7 kHx and 26.9 kHz, respectively, in air and 21.4 kHz and 22.7 kHz, respectively, with a water load.3. Two distinct resonance peaks in the transmitting voltage response(TVR) of the developed transducer were observed at 22.0 kHz and 25.8 kHz, respectively, with center frequency of 24.0 kHz. The values of TVR at these frequencies were 130.1 dB re 1 μPa/V at 22.0 kHz and 128.5 dB re 1 μPa/V at 25.8 kHz, respectively.Reasonable agreement between the experimental results and the numerical values was achieved.