In this paper, the problem of a particle subjected to an acoustic field is addressed theoretically. Once the fundamental equation of motion is obtained, two nonlinearities are identified: one related to the drag law and one associated with the excitation. In order to face the nonlinearities, two cases are constructed: the first corresponds to the parametric numerical solution of a particle with nonlinear drag in an oscillating flow field (infinite wavelength) and the second refers to the particle submitted to an acoustic standing wave (finite wavelength). For the latter, an approximated analytical solution is formulated. The system is linearized around an equilibrium point and the parameters of the equation are grouped in three nondimensional numbers: the Stokes number (S t), the acoustic Mach number (M a), and the densities ratio (). Conditions of parametric resonance in the particle response are deduced for this system by means of the analytical method here proposed, based on Hill's determinants. Comparison with numerical solutions of the linearized and nonlinearized equations close to an equilibrium point corroborates the analysis for different combinations of parameters.