Abstract: In a complex marine environment, high-frequency sonar often requires broadband operation to obtain more target information and improve the detection effect of the target. Firstly, matching layer materials are selected and designed according to the acoustic transmission principle; then the transmission coefficient, conductivity spectrum and transmitting voltage response of the transducers with matching layers are analyzed and calculated by using finite element simulation; finally, based on theoretical analysis, analytical calculations and finite element simulations, the high-frequency broadband acoustic transducers with single, double and triple matching layers are successfully developed and the bandwidths of these transducers are 79~150 kHz, 74~163 kHz and 66~176 kHz respectively, the fluctuation of the transmitting voltage response is -6 dB. The experimental results show that the more the matching layers, the wider the bandwidth of transducer is. This work points out a direction for the application of broadband transducers in practical work.