For developing acoustic window, transmission loss in accordance with incident angle was calculated and compared with measurement results. In design stage, the material choice of acoustic window is very important because the material is one of main parameters of transmission loss and structural strength. In order to analyze the effect of material properties on transmission loss, the parametric studies were carried out and the results were discussed in this paper. And, to verify the design specification of acoustic window, measurement was carried out and the results were compared and analyzed.