The invention is illustrated as an underwater acoustic transducer comprising an active acoustic element for transducing sound and electrical signals; a front and rear housing element disposed on each side of the active acoustic element to define a corresponding front and rear acoustic chamber on each side of the active acoustic element; and a rear cover disposed on the rear housing element to provide tuning of the corresponding rear acoustic chamber. In the method of manufacturing the an underwater acoustic transducer, the method includes the step of selecting a port diameter and/or thickness of the front and rear housing elements according to an empirically tuned acoustic performance of the underwater acoustic transducer in combination with the facemask, helmet or headgear in or on which the underwater acoustic transducer is mounted.