In this paper, a underwater acoustic Tonpilz transducer with the piezoelectric single crystal(72PMN-28PT) is developed. The thickness and the number of piezoelectric elements are theoretically designed with the equivalent circuit analysis to have the desired resonance frequency. In order to compare the performances, a piezoelectric ceramic transducer is also manufactured and their electrical impedance, TVR (transmitting voltage response), RVS (receiving voltage response) and beam pattern are compared.