Acoustical imaging has made brilliant progress in the medical science field, and has also made much progress in the nondestructive testing and under water acoustics applications since doctor Dussik brother has studied about possibilities of making images of brain by recording variations in the intensity of ultrasonic beam from head in 1937. In this paper an acoustical image is reconstructed with the power spectra analysed by impulse ultrasound wave generated by electrodynamic transducer(EDT). The EDT generates the impulse ultrasound of 77KHz in center frequency and 120KHz in bandwidth at -20dB by 1200V exciter in this experiment. The impulse ultrasound has the dominant frequency components of 47KHz, 177KHz, 110KHz and 155KHz. The U shape object is adopted in making an acoustical image. The resulted spectral acoustical images are different from the optical view of the U shape object. However the image reconstructed from 110KHz spectrum is very similar to the original optical shape of the object. Even KHz level impulse sound of 70μsec pulse width is found to be useful in reconstructing acoustical imaging improvement.