Density, viscosity and ultrasonic velocity studies has been carried out in aqueous solution of poly vinyl alcohol at 1 MHz frequency. Measurements were carried out in temperature 30ºC at concentration 1.0%, 0.8%, 0.6%, 0.5%, 0.4% and 0.3%. From these acoustical parameter acoustic impedance have been calculated by using measured values of ultrasonic speed, density and viscosity.