To the purpose of preparation for investigating aspect of material that not revealed by the light microscope and extending our knowledge in applicable field, a scanning acoustic microscope system of 200MHz was organized and appraised its performance with experiments. Professor N.CHUBACHI in Tohoku University in Sendai, Japan provided the ZnO transducer with lens. The system for transmitting and receiving ultrasonic pulses of 200nsec was organized with a rectangular audio wave generator for modulation of 200MHz carrier wave, gating system for transmitting and receiving, mixer for converting intermediate frequency, a directional coupler, ZnO transducer, radio frequency amplifiers. detecter and personal computer. The Scanning system was driven in micro steps with three stepping motors in the direction of x, y and z axes. The system was a reflecting type scanning acoustic microscope and the operation program processed graphics data from receiving echo intensities. Photograph of fish scale obtained by optical microscope was compared with its image by the scanning acoustic microscope organized here. The result was satisfiable.