The flow and heat transfer characteristics on the impingement surface can be controlled by the change of vortex with the acoustic excitation, because the flow characteristics of an impinging jet are affected strongly by the vortices formed at the jet exit. To investigate the effects of acoustic excitation, we measured the velocity, turbulent intensity distributions for the free jet and local heat transfer coefficients on a impingement surface. As the acoustic excitation, subharmonic frequency of excited frequency plays an important role to the control of the jet flow. If the vortex pairings are promoted by the acoustic excitation, turbulence intensity of the jet flow is increased quickly. On the other hand if the vortex pairings are suppressed, the jet flow has low turbulence intensity at the center of the jet. Therefore, the low heat transfer rates are obtained on the impingement plate for a small nozzle-to-plate distance. However, it has high heat transfer rates at a large distance between the nozzle and plate due to the increasing of potential-core length.