According to the Mason's equivalent circuit of piezoelectric transducer, we have calculated the functional relationship between transducer loss TL and normalized frequency f/f0 for the 36°y-cut LN/PM and the x-cut LN/TeO2 acousto-optic devices, with different layer materials and thickness. From these calculations, we can determine the thickness of the various layers rationally and the transducer bandwidth of the devices accurately. We give also the loci of the electric input- impedence Zi with f/f0 on the Smith chart, which can be used as theoretical foundation of quality tests for the devices.