Abstract: The acoustic wave field and surface waves in stratified media are studied in B, P, C coordinate system in this paper on the basis of the previous works. An important result and some new properties are presented. The dispersion characteristics of Rayleigh and Love waves are numerically analyzed. Two physical quantities, β₁ (the ratio of B to P components of displacement) and β₂ (the ratio of B to P components of stress), are defined for Rayleigh wave. By the theoretical and numerical analyses, it is found that β₁ and β₂ ard closely related to the stratified structure of media, β₁ and β₂ are two important physical quantities for the exploration of the structure of the interfaces of layers in stratified media.