The present study investigates on the experimental and numerical results of heat transfer in the acoustic fields induced by ultrasonic waves. The strong upwards flow which moves from the bottom surface in a cavity to the free surface called as "acoustic streaming" was visualized by a particle image velocimetry (PIV). In addition, the augmentation ratio of heat transfer was experimentally investigated in the presence of acoustic streaming and was compared with the profiles of acoustic pressure calculated by the numerical analysis. A coupled finite element-boundary element method (FE-BEM) was applied for a numerical analysis. The results of experimental and numerical studies clearly show that acoustic pressure variations caused by ultrasonic waves in a medium are closely related to the augmentation of heat transfer.