In order to obtain more underwater information and improve the detection and identification capability of sonar,it is very important to design a high frequency broadband transducer. Matching layer technology is an effective way to broaden the bandwidth of the transducer. This paper theoretically analyzes the mechanism of the matching layer to broaden the bandwidth of the transducer,and uses numerical calculation and finite element simulation to analyze the effect of matching layer on the transducer performance. The results show that the number of the transducer’s resonance peaks increases as the number of the matching layers increases. The coupling between peaks can achieve the effect of broadening the bandwidth. In this paper,a dual-matched-layer broadband transducer with a center frequency of 180 kHz is made through finite element simulation guidance. Its maximum emission voltage response is 150.3 dB,and the bandwidth of -3 dB is 145 kHz.