Abstract: The main goal of this paper is to find a method to assess remotely the type of sediments on the basis of the signal received using the parametric echosounder. The images of the sea bottom sediments taken by a parametric echosounder show the fine structure of the upper layer of the bottom sediments. The depth of penetration depends on the type of sediment, in fact on the attenuation of acoustic wave. In the paper the method of distinguishing the sediment layer basing on interpretation the received bottom signal is proposed. The knowledge on acoustic parameters of different type of sediments obtained in laboratory condition or using the literature data, allows to predict the composition of upper layer of the bottom. The considerations are illustrated by the results recorded from the bottom of the Gulf of Gdansk.