Airborne ultrasound has many applications, such as robotic sensing, NDE, and gas flow measurements. Coupling of ultrasound into air from plane piston piezoelectric transducers is inefficient because of the large impedance mismatch between the piezoelectric and air, and the lack of appropriate matching materials. Standard design practice requires the use of a matching layer material with an acoustic impedance of approximately 0.02 MRayls and a thickness of a quarter-wavelength. Such materials are not readily available. A method to manufacture low impedance materials using micromachining techniques for matching piezoelectrics into air are presented here. These materials are capped 1–3 composites of air and Kapton(R). The acoustic effect of the cap is significant and necessitates a modified design technique. This technique involves the use of two matching layers with inverted acoustic impedances. Using the new fabrication technology and the new design technique, an 860-kHz transducer was fabricated with a one-way insertion loss of 17 dB and a fractional 3 dB bandwidth of 6%. It is believed that, using this technology, a transducer with a one-way insertion loss of 10 dB and a fractional bandwidth of 10% is possible.