As a basic study to develop a high sensitive biosensor using film bulk acoustic resonator, the mathematical model for analyzing the resonance characteristics of bulk acoustic resonator with acoustic Bragg reflectors was investigated. The simulation results due to the number of acoustic Bragg reflectors with low and high acoustic impedance materials were compared with the experimental results for 1, 2.25 and 5 MHz of PZT based bulk acoustic resonators with various acoustic Bragg reflectors. At the fabricated bulk acoustic resonator with an odd number of acoustic Bragg reflectors, low and high acoustic impedance materials in sequence under the bottom electrode showed better resonance characteristics than even number of acoustic Bragg reflectors. The changes of resonance frequencies due to the increase of number of acoustic Bragg reflectors by simulation and experiment, respectively showed approximately similar tendency but some differences in input impedance between the experiment and simulation were found. The derived mathematical model for describing the resonance characteristics of the bulk acoustic resonator with acoustic Bragg reflector will be available for analyzing the design parameters for development of biosensor using bulk acoustic resonator.