Abstract: The paper presents the methodological analysis of acoustical seabed classification procedure, which aim is to define the most appropriate bottom echo parameters as an input set. Several acoustical and statistical features of echo envelope were compared with morphological features of bottom sediments and a set of parameters was proposed: integral backscattering strength, time of reverberation, radius of autocorrelation, fractal dimension, moment of inertia, and skewness. It was shown using real echoes from seafloor, that this set may be a good descriptor of sea bottom sediments and may be used in classification procedures. In addition, the spatial distribution of echo skewness within Polish Economical Zone of Baltic Sea was presented as an example and compared with sediments allocation map.