Underwater sensor networks (USN) for ocean development and disaster prevention have been emerged as one of interesting research topics recently. Since a high-speed and inexpensive communication modem is a prerequisite for deployment of USN, we design and implement an underwater modem by utilizing general-purpose waterproof ultrasonic sensors in this paper. We also make experiments in indoor and outdoor environment with two modems facing each other to conduct a point-to-point communication. According to the experiments, we can achieve the data rates of 1.5 kbps in a water tank and 2 kbps in a pond. Also, the maximum communication distance between two modems is about 30 meters. Besides, we conduct a point-to-multipoint experiment imitating USN by deploying a gateway, a sink node and three sensor nodes in a water tank.