An algorithm for the reconstruction of the physical parameters of a layer of an attenuating medium is presented. The parameters are to vary only along the thickness of the layer. The input data for the algorithm consist of the reflection coefficients of two incident time‐harmonic plane waves intersecting the layer at two different angles. Using scattered data, the density variation of the medium is determined, as is the spatial variation of its attenuation coefficient. The frequency variation of the attenuation is assumed to be known. The reconstruction algorithm is based on the impediography formula modified to account for non‐normal incident waves and for the attenuation of the medium. Several numerical examples of the algorithm are presented using computer‐generated input data for media with specified density and attenuation variations.