An acoustic tonometer that measures shifts in resonance frequencies associated with intraocular pressure (IOP) could provide an opportunity for a type of tonometer that can be operated at home or worn by patients. However, there is insufficient theoretical background, especially with respect to the uncertainty in operating frequency ranges and the unknown relationships between IOPs and resonance frequencies. The purpose of this paper is to develop a frequency function for application in an acoustic tonometer. A linear wave theory is used to derive an explicit frequency function, consisting of an IOP and seven other physiological parameters. In addition, impulse response experiments are performed to measure the natural frequencies of porcine eyes to validate the provided function. From a real-time detection perspective, explicitly providing a frequency function can be the best way to set up an acoustic tonometer. The theory shows that the resonance oscillation of the eyeball is mainly dominated by liquid inside the eyeball. The experimental validation demonstrates the good prediction of IOPs and resonance frequencies. The proposed explicit frequency function supports further modal analysis not only of the dynamics of eyeballs, but also of the natural frequencies, for further development of the acoustic tonometer.