An important trend in the development of industry is the development of digital models of industrial facilities, the work of which is based on information coming from sensors. This allows you to optimize functionality, predict the technical condition of objects, which is especially important, for example, in the field of metallurgical production, where forced stops are accompanied by huge losses. The sensors themselves are also modeling objects, because they need to adapt to rigid production conditions in which their own shortcomings are manifested, while the correct introduction of corrections for environmental conditions, diagnostics and self-diagnostics, which are impossible without building various types of sensor models, is important. The purpose of the work is to deve¬lop a universal discrete model of an acoustic sensor suitable for receiving and emitting acoustic signals. Methods. The work used methods of classical mechanics and mathematics, vibration theory, generalized functions, distributed systems, and mathematical programming methods were used to provide calculations. Results. The main result is a universal discrete model of a sensor with a working element in the form of a round plate, which by choosing parameters can be transformed into a model of a unidirectional dynamic microphone with a flat membrane or a radiator with a focusing spherical element. It is shown that on the basis of the model it is possible to synthesize narrow-directional radiation diagrams and thereby obtain the necessary spatial selectivity and noise immunity of measurements. Conclusion. Calculations made using the proposed model correspond to the known results of acoustics. Verification of the discrete model using a natural sample showed a high accuracy in determining the resonant frequencies and forms of oscillation of the sensor.