A unified approach to the study of reflection and refraction of elastic waves in general anisotropic media is presented. Christoffel equations and boundary conditions for both anisotropic media in coordinate systems formed by incident and interface planes, rather than in crystallographic coordinates, are considered. Consideration of wave propagation in an acoustic‐axis direction is included in the general algorithm, so results can be obtained both generally and for planes of symmetry, including planes of isotropy. General features of the numerical results are discussed. Energy conversion coefficients are shown to satisfy reciprocity relations which are formulated. It is much more natural to consider intensity–conversion ratios, rather than amplitude–conversion ratios, showing the important role of ray (rather than wave‐vector) directions in describing phenomena such as grazing angles. In particular, it is shown that the incident wave vector for grazing incidence may be greater or less than 90°: The domain of incident wave‐vector angles can actually split into disjoint pieces. The reflection coefficient at grazing incidence is shown to be unity, as in the isotropic case. Critical‐angle phenomena are described naturally by this approach.