Sonar is the system that detects objects and finds their location in water by using the echo ranging technique. In order to have excellent performance in variable environment, acoustic characteristics of this system must be analyzed accurately. In this paper, based on the finite element analysis, modeling and analysis of acoustic characteristics of underwater acoustic sensors are preformed. Couplings between piezoelectric and elastic materials, and fluid and structure systems associated with the modeling of piezoelectric underwater acoustic sensors are formulated. In the finite element modeling of unbounded acoustic fluid, IWEE (Infinite Eave Envelop Element) is adopted to take into account the infinite domain. When an incidence wave excites the surface of Tonpilz underwater acoustic sensor, the scattered wave on the sensor is founded by satisfying the radiation condition at the artificial boundary approximately. Based on this scattering analysis, the electrical response of the underwater acoustic sensor under incidence, so called RVS (Receiving Voltage Signal) is founded accurately. This will devote to design Sonar systems accurately.