Authors developed a reflection acoustic microscope using liquid nitrogen as the coupling liquid. The resolution of a sample surface is better than 0.4μm when the instrument is operated at 1.5 GHz. This system is more practical than any ever developed, because it is easy to change a sample and to select an observation area. In this paper, authors report the concrete structure of this system and some images of IC's, and discuss the properties of these images qualitatively.