Previous research has attempted to minimize the influence of loss in reflection-and transmissiontype acoustic metasurfaces. This letter shows that, by treating the acoustic metasurface as a non-Hermitian system and by harnessing loss, unconventional wave behaviors that do not exist in lossless metasurfaces can be uncovered. Specifically, we theoretically and experimentally demonstrate a non-Hermitian acoustic metasurface mirror featuring extremely asymmetrical reflection at the exception point. As an example, the metasurface mirror is designed to have high-efficiency retro-reflection when the wave incidents from one side and near-perfect absorption when the wave incidents from the opposite side. This work marries conventional gradient index metasurfaces with the exceptional point from non-Hermitian systems, and paves the way for identifying new mechanisms and functionalities for wave manipulation.Molding the flow of acoustic energy using functional materials is a research area that has recently generated a proliferation of work [1][2][3][4][5][6]. As a member of functional acoustic materials, acoustic metasurfaces stand out as a distinct choice for wave manipulation owing to their advanced capabilities on sound control as well as their vanishing size [6-10]. Conventional transmissionor reflection-type acoustic metasurfaces operate by modulating the real part of their effective refractive indices [7][8][9][10][11][12][13] and are typically treated as lossless systems. However, due to the existence of resonance or narrow regions in the deep-subwavelength units, losses are naturally present [14,15], rendering non-zero imaginary part of the refractive index. The intrinsic loss could compromise the performance of acoustic metasurfaces and the conventional wisdom is that their effects should be minimized. The emergence of non-Hermitian physics [16], however, offers a brand new prospective on the role of loss. Instead of minimizing the loss in functional materials, recent research suggests that losses can be harnessed to engender highly unusual phenomena [17].The publication of the seminal paper by Bender and Boettcher [16] immediately spurred an intense interest in quantum mechanics on non-Hermitian Hamiltonian. Their theory describes a new family of systems that, though violate time-reversal (T ) symmetry, retain the combined parity-time (PT ) symmetry. Such a system possesses entirely real-valued energy spectra below the PT symmetry breaking threshold -the exception point (EP), where the associated eigenvalues and the corresponding eigenvectors coalesce [18,19]. Introducing PT symmetry into the classical optic and mechanical wave systems has paved the way for identifying new mechanisms to control light and sound [20][21][22][23][24]. Given that gain is more challenging to achieve than loss in practical systems, it has been proposed to relax the restriction on exact gain/loss modulation, giving rise to the Non-Hermitian metasurface at the exception point 0 2̟ D Phase gradient x z FIG. 1. Schematic of the non-Hermitian...