An impedance conversion layer useful for medical imaging ultrasonic transducers comprises a low impedance polymer layer and a high impedance metal layer. These layers are combined with corresponding thicknesses adapted to provide a function of converting from a specific high impedance to specific low impedance, wherein the polymer layer is at the high impedance side and the metal layer is at the low impedance side. The effective acoustic impedance of the polymer and metal layer combination may be adapted to configure an impedance converter in the same way as a quarter wavelength impedance converter, converting from low impedance to high impedance (metal to polymer) or from a high impedance to low impedance (polymer to metal). This structure may be used for front matching with the propagation medium and back matching with an absorber for ultrasonic transducers.