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It is not widely appreciated that an acoustic wave can "jump" or "tunnel"across a vacuum gap between two piezoelectric solids, nor has the general casebeen formulated or studied in detail. Here, we remedy that situation, bypresenting a general formalism and approach to study such an acoustic tunnelingeffect between two arbitrarily oriented anisotropic piezoelectric semi-infinitecrystals. The approach allows one to solve for the reflection and transmissioncoefficients of all the partial wave modes, and is amenable to practicalnumerical or even analytical implementation, as we demonstrate by a few chosenexamples. The formalism can be used in the future for quantitative studies ofthe tunneling effect in connection not only with the manipulation of acousticwaves, but with many other areas of physics of vibrations such as heattransport, for example.

Acoustic wave tunneling across a vacuum gap between two piezoelectric crystals with arbitrary symmetry and orientation