In this paper, a design method of matching layers is presented for the sandwich type broad band underwater acoustic vibrators. The characteristic impedances of matching layers are determined to be matched to the characteristic impedance of head mass material. For the dynamic characteristic analysis of the sandwich type transducers, one dimensional FEM technique is also introduced. A test vibrator with the quarter wave matching layers has been designed to verify the proposed method. And the wide band characteristics of the input impedance and transmitting voltage response (TVR) are investigated.