Abstract: The aim of the paper is a theoretical analysis of acoustic waves propagation through a bubble layer. The mathematical model of the pressure propagation in bubbly liquid layer is constructed by the linear non-dissipative wave and the Rayleigh-Plesset equations. The acoustic pressure field inside the layer, the reflected and transmitted waves, and suitable power spectral density are studied. Numerical analysis is carried out for different layer thicknesses, different values of physical parameters and generated signals. Some results of numerical investigations are also presented.