Sound‐pressure levelLpat a depthd, in water, due to a point source in air at a distancehabove the water surface, may be calculated fromLp = [Ls −7 +20 log(cosθ)]−20 log(r/rs), whereLsthe source level is the sound‐pressure level in air at distancersfrom the source,ris the straight‐line distance to the receiving hydrophone from a virtual sound source situated under the actual source at heighth′ = (c1/c2) habove the surface;c1andc2are the respective speeds of sound in air and water; θ is the angle between the vertical and the line of lengthr. Comparisons with various published results obtained by more sophisticated ray‐theory show agreement within 1 dB, except at shallow depths and far sidewise from the sound source; agreement within 2 dB is found for new experimental data here presented for sound bursts of frequency 500, 1000, and 2000 Hz, andh= 3.5 m. For sound originating in water at depthdbelow the surface, the sound‐pressure level received in air is to be calculated fromLp = Ls − 52 + 40 log(cosθ) − 20 log(r/rs), whereLsis the source level, atrs, in the water. Experimental data obtained with a sound source in the water at depthd= 5.6 m, and frequencies of 500, 1000, or 2000 Hz, are in agreement with this equation, mostly within 2 dB, for receiving positions in air 1 or 2 m above the water and offsets as great as 3 m.