The matching layer material and structure play an important role in improving the bandwidth, sensitivity and axial resolution of the array transducer. To investigate the effects of different matching layer materials on the performance of array transducers, this paper simulated array transducers with different matching layer materials including polymer, 0-3 composite materials and magnesium alloy through finite element method. The frequency domain and time domain characteristics of each transducer models were compared. The simulation results show that the array transducer model using AZ31B magnesium alloy as the first matching layer and Epo-Tek 301 epoxy as the second matching layer has the best performance, providing a new matching layer design scheme for developing high-performance array piezoelectric ultrasonic transducers.