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This work is focused on the developement of a sensor, which enables to measure the ultrasonic power by heat effect of the mechanical Wales. The princip of two basic kinds of thermoacoustic sensor is descibed here – one level and two level sensor. This work also contains a proposition of these sensors with description of each parts and a trial to find suitable absorber. Achieved results, which support the function of the sensors are presented here by form of graphs and tables. Measuring by thermoacoustic sensors is confronted here with measuring of ultrasonic by hydrophone, which is used as reference measuring.