A polymer acoustic matching layer has been designed that can act as a frequency filter between water and a test sample, and a method for controlling the high-frequency components of broadband ultrasound by using the designed layer is described. Acoustic imaging of a silicon-bonding sample using a very-low-scale matching layer fabricated from poly͑vinylidene chloride͒ is demonstrated, in which the air gaps between the layer and the sample are evacuated. The experimental results show that the layer, which was designed for signal amplification, works as a broadband filter, as predicted, as well as offering protection against water for dry acoustic imaging.