An acoustic microscope has been developed which utilizes liquid helium at temperatures less than 0.2 K as the coupling medium. At the operating frequency of 4.2 GHz, the acoustic attenuation of the helium is negligible and the acoustic wavelength is 570 A˚. Micrographs of a silicon integrated circuit are presented which demonstrate the good signal‐to‐noise ratio of the imaging and resolution better than 500 A˚.