Abstract: The acoustic parameters of composite transducers made of PZT ceramic and epoxy resin were calculated using finite element method (FFM) including the homogenization process. In order to compare the composite and plain ceramics ultrasonic transducers the transmitting-receiving transfer functions and reflected pulses were calculated using Mason's equivalent circuit The transducer back-loading and the acoustical quarter wave matching to medium were taken into account. The results of calculation were confirmed by the experimental measurements.