Abstract: Based on the principle of time reversal (TR) and reversed time migration (RTM) mixed method, the numerical analysis of the acoustic field for detection and location of targets in layered media is carried out. The methods and steps of numerical analysis and simulation of acoustic field are proposed. The acoustic fields of single target and multiple targets are calculated by single emission-multiple reception way and multiple emission-multiple reception way. The results of numerical simulation show that detection and location of targets can be achieved well. Both emission and reception ways obtain good results. But multiple emission-multiple reception way takes too much time, so it should not be adopted. In addition, the TR-RTM mixed method in case of multiple targets are improved.