Abstract: Comparison was made of provisions of the acoustic properties of reference blocks in the domestic and foreign ultrasonic testing standard through the comparative analysis. It is appropriate to use sound velocity and ultrasonic attenuation to represent acoustic properties of material. The methods for the determination of sound velocity and attenuation coefficient of reference block and the test object were introduced, and sound velocity and attenuation coefficient of steel plate in parallel with and perpendicular to the rolling direction, respectively, were tested. According to the test results, the anisotropy of steel plate had little influence on velocity and attenuation coefficient α, and its influence on the defect location and quantification could also be ignored. Therefore, the comprehensive analysis showed that it was more reasonable to use sound velocity and attenuation coefficient as the appropriate index to determine the acoustic similarity of the reference block and test object.