Abstract: An aluminum-based polymer layer of the 1-3 type was examined for impedance matching, and its corresponding parameters were derived using the equivalent circuit method. Subsequently, a finite element model was developed to simulate the behavior of the transducer elements. This enabled the identification of structural requirements and parameters that would meet the specified design objectives. The final stage involved fabricating a transducer sample and testing its performance using underwater pulse measurements. The transducer operates in the frequency range of 150 kHz to 400 kHz. The operating band exhibits an emission voltage response variation of ±3 dB and an emission response peak of 169.8 dB. The phase bandwidth is 90.9%, and the transducer exhibits a directivity angle of 6.39° at 300 kHz. The experimental results obtained from this matched layer can serve as a foundation for future research on arc-matched layer transducers.