The Scanning Acoustic Microscope operates with the pulse reflection method. The special acoustic objective-centerpiece of the microscope, produces, transmits and receives short sound pulses of high penetration rate. The acoustic lens converts high frequency electromagnetic vibrations which are propagated as a plane parallel wave field inside the lens. The cavity focuses the sound field on the sample through the coupling medium (water). The acoustic lens receives the sound pulses reflected from the sample.

The transducer transforms the sound pulses into electromagnetic pulses which are displayed as pixels with defined gray values. To produce an image the acoustic objective scans the sample line by line. A transducer with good focusing properties on axis can be used for both transmitting and receiving the signal. The image is formed by scanning the transducer mechanically over the sample.