The scanning acoustic microscope in the reflection mode has proved to be a rather simple and direct means for monitoring the elastic properties of a solid surface. When smooth surfaces of crystalline material are examined in a liquid with a highly convergent sound beam they exhibit a distinct response. This characteristic response, which can be treated as a ’’signature’’, is obtained by recording the output of the microscope as the spacing between the acoustic lens and the object is varied. An angular‐spectrum approach is used to derive an expression for this output in terms of the reflectance function. This function has an angular dependence determined by the bulk constants of the material itself. The expression resulting from this treatment can be used to explain the source of contrast in acoustic images.