The semi-analytical finite element method is a method that use the finite element method to discrete the structure in the spatial domain,and then use the precise integration method in time domain to solve the problem. There are two ways of carrying out the method: one is processing time domain first,and then deal with spatial domain; the other is to deal with spatial domain first,and then time domain again. Because of its high precision and wide applicability,this method got a number of research and applications. In this paper,its application to the numerical simulation of propagation of ultrasonic,in a number of different angles to the calculation result is analyzed. The analysis results show that semi-analytical finite element method is suitable for the simulation of ultrasonic transmission,and it has high precision,high stability in the calculation.