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The acoustic inversion equationis basic in acoustic measurement of physical parameters of sediments. Two kinds of acoustic inversion models of physical parameters based on acoustic theory and statistical theory are studied. Acoustic and physical measurement values in seabed sediments of the South China Sea shelfare applied to testingand comparing the two models. By instancing the physical parameters of porosity and water content,the inversion model based on double-parameterem pirical equationis well applicable but to be improved ininversion precision. The inversion model inferred by acoustic theory is maturatingininversing physical parameters of seabed sediments in the South China Sea.