This report deals with the scanning acoustic microscope for imaging cross sectional acoustic impedance of biological soft tissues. A focused acoustic beam was transmitted to the tissue object mounted on the "rear surface" of plastic substrate. A cerebellum tissue of rat and a reference material were observed at the same time under the same condition. As the incidence is not vertical, not only longitudinal wave but also transversal wave is generated in the substrate. The error in acoustic impedance assuming vertical incidence was estimated. It was proved that the error can precisely be compensated, if the beam pattern and acoustic parameters of coupling medium and substrate had been known.