Abstract: An aluminum-based polymer layer of the 1-3 type is studied, and its equivalent parameters are calculated. Subsequently, the equivalent circuit method is used for analysis, and a finite element model is established for simulation to determine the structure and parameters that meet the design requirements. A transducer sample is subsequently fabricated and tested for its underwater transmitting voltage response. Test results show that the transducer operates in the frequency range of 150 kHz to 400 kHz, with a response fluctuation of ±3 dB within the passband, a peak transmitting response of 169.8 dB, a relative bandwidth of 90.9%, and a directivity angle of 6.3° at 300 kHz. The experimental results of this matching layer can serve as a basis for subsequent research on arc-shaped matching layer transducers.