Abstract: The paper describes method of determining time proceeding of the echo pulse arising as an effect of reflection of sampling pulse given with the known form from layered sea bottom. The main goal of presented model is to afford theoretical data that could be used as a point of reference for the experimental data obtained with SES 2000 Standard parametric echosounder. Basic formulas, computation algorithm with its implementation in Matlab language and examples of obtained results are described. Numerical simulations results are compared with experimental data. The laboratory station enabling computing acoustic impedance of sediments and parameters of sampling and echo pulse in different distances from antenna is presented.