When monitoring a moist sample using mid-infrared spectroscopy, its thickness must be <100 μm to avoid light absorption from the water. Therefore, we propose an ultrasonic-assisted mid-infrared spectroscopic imaging method that can generate a reflection plane at a depth of 100 μm from the surface of the sample by creating an ultrasonic standing wave. A frequency of 10 MHz is required to obtain an optical path length of 100 μm in biological samples. However, because biological samples generally have high compressibility, attenuation of ultrasonic waves at this frequency is significant. We use agar as a biological phantom and observe that a reflection plane is generated inside by ultrasonic standing waves using optical coherence tomography. It is found that when the sample is vibrated with an 800-kHz ultrasonic wave, a reflection plane is generated at a depth shallower than the theoretically predicted value. We believe that the reflection plane is generated by parametric standing waves, which are based on parametric effect. We detect the waveform distortion using an acoustic emission sensor and confirm the higher harmonics that generate the observed reflection plane using a fast Fourier transform.