We present the results of a theoretical analysis of acoustic‐surface‐wave amplification by a sheet of electrons whose density and drift velocity vary along the common direction of acoustic wave propagation and electron drift. Such inhomogeneities not only may result from doping variations but are inherent for drifting electrons at the surface of a semiconductor because of fringing electric fields due to the applied dc potential. We propose the results as a possible explanation of the observed inability of such amplifiers to reach the maximum gain predicted by the homogeneous amplifier theory.