Abstract: Acoustic nonlinearity parameter B/A is a new important parameter in ultrasonictissue characterization. In this paper we present the nonlinear theory of a finite amplitudeplane sound wave propagating in layer medium by Burgers' equation and extend this analysisto the case of imaging with the second harmonic wave. A computer simulation of acousticnonlihear parameter imaging was carried out from the second harmonic data in a conventionalCT algorithm. The reconstructed images are obtained by using filtered backprojectionalgorithm. The tomography of acoustic nonlinear parameter for simple phantomsisreconstructed with quite good quality.