INTRODUCTION
The pulsed electroacoustic (PEA) method has been developed to measure space charge phenomena in dielectric[1]. This method is widely used for the space charge measurement in not only polymer and but also other materials. Recently, the PEA method has also been applied to the multi-layer dielectric. In the case, it is considered that the measurement error is made by the difference in the acoustic characteristics of measuring dielectrics. And some attentions on PEA measurement was reported, theoretically[2], [3]. We have discussed the sensor signal on PEA method in two-layer dielectric by using numerical analysis to discuss the influences on the difference in the acoustic impedance in this report.