The amplitude of a back-wall echo depends on the reflection coefficient of the interface between a transducer and a test material when using contact pulse-echo ultrasonic testing. A couplant is used to transmit ultrasonic energy across the interface, but has an influence on the amplitude of the pulse-echo signal. To investigate the couplant effect on pulse-echo ultrasonic testing, back-wall echoes are measured by using various couplants made of water and glycerine in a carbon and austenitic stainless steel specimens. The amplitude of the first back-wall echo and the apparent attenuation coefficient increases with the acoustic impedance of the couplant. The couplant having a higher value of the transmission coefficient is more effective for flaw detection. The reflection coefficient should be known in order to measure the attenuation coefficient of the test material.