The purpose of this paper is to study the phenomenon of acoustic scattering by using a new method. The signal processing (FFT iFFT BESSEL functions) is widely applied to obtain information with high precision accuracy. Signal processing has a wider implementation in general-purpose processors Our interest was focused on the use of FPGAs (Field-Programmable Gate Arrays) in order to minimize the computational complexity in single processor architecture then be accelerated on FPGA and meet real time and energy efficiency requirements.General-purpose processors are not efficient for signal processing. We implemented the acoustic backscattered signal processing model on the DE1SOC FPGA and compared it to Odroid xu4.By comparison, the computing latency of Odroid xu4 and FPGA are 60 s, and 20 s respectively. The detailed SoC FPGA-based system has shown that acoustic spectra are performed at up to 3 times faster than the Odroid xu4 implementation. FPGA-based system of processing algorithms is realized with an absolute error about 10^–2.This study underlines the increasing importance of embedded systems in underwater acoustics, especially in non-destructive testing. It is possible to obtain information related to the detection and characterization of submerged cells. So we have achieved good experimental results in real time and energy efficiency.