In this paper, the attenuation of sound waves in underground gas pipelines and the vibration characteristics of pipelines are studied, and the feasibility and effectiveness of acoustic measurement of PE pipelines are verified. In this paper, the attenuation equation of sound waves in an underground gas transmission pipeline is derived based on the propagation characteristics of gas and the vibration characteristics of the pipeline itself. In order to verify the experimental results, we conducted an experimental test on the air pipeline model and verified the feasibility and effectiveness of the acoustic measurement of the PE pipeline through the test under the action of pulse excitation. Then, we detect the background noise, design the test scheme according to the characteristics of the buried pipeline, and select the test site for field test. In the test process, we collected the test data and obtained the spectrum diagram of the test data by fast Fourier transform (FFT). By analyzing the results of the spectrogram, we find that the pulse signal can penetrate the medium composed of the pipe formation, but the amplitude of the sound will be sharply attenuated. At the same time, according to the size of the peak in the spectrum, we can determine the location of the pipe. In summary, the feasibility and effectiveness of acoustic measurement of the PE pipeline are verified through experimental tests, and attenuation equations based on acoustic wave propagation characteristics and pipeline vibration characteristics are proposed. It has important practical application value for the safety monitoring and positioning of the buried gas pipeline.