A theoretical model of surface waves in equilibrium with acoustic waves at a fluid–fluid interface is developed. Modifications to the usual pressure and particle velocity boundary conditions lead to a dispersion relation for the waves of the coupled system. An expression for the total reflection coefficient is found which consists of the usual term and an additional one which depends on the interfacial surface tension, the surface wave frequency, and wavenumber. The ratio of acoustic energy absorbed due to reflection from the interface to the incident wave energy is calculated making use of the previously obtained reflection coefficient. This ratio is relatively constant except in a wavenumber regime which corresponds to a minimum in the total reflection coefficient, and itself exhibits ’’resonance transmission’’ behavior.