In　previous　theoretical　studies　on　the　adhesive　structure,　the　substrate　is　mostly　considered　as　a　semi　infinite　solid　space　and　corresponding　theoretical　derivation　is　rarely　related　to　the　thickness　of　the　substrate.　In　the　paper,　based　on　the　transfer　matrix　method,　we　studied　in　the　water-immersed　trilaminar　plate-like　adhesive　structure　with　the　substrates　of　finite　thickness　and　the　perfect/sliding　interfaces　in　the　case　of　plane　longitudinal　wave　incidence　and　deduced　the　expressions　of　reflection　and　transmission　coefficients　of　longitudinal　waves.　In　order　to　verify　the　accuracy　and　applicability　of　the　deduced　formula,　this　formula　was　firstly　applied　to　the　water-immersed　steel-epoxy　resin-steel　adhesive　structure　with　perfect　interfaces　and　the　calculated　result　was　compared　with　the　existing　data.　Taking　the　water-immersed　aluminum-epoxy　resin-aluminum　adhesive　structure　with　perfect/sliding　interfaces　as　an　example,　the　impacts　of　incident　angle　and　frequency　on　the　reflection　and　transmission　characteristics　of　the　longitudinal　wave　were　then　analyzed.　Finally,　the　theoretical　method　was　experimentally　verified　and　the　experimental　results　were　well　consistent　with　the　numerical　calculation　results.　The　reflection　and　transmission　coefficient　curves　of　longitudinal　wave　showed　the　obvious　resonance　when　the　longitudinal　wave　was　normally　incident.　Regardless　of　the　substrate　thickness,　the　frequency　of　acoustic　waves　or　the　incident　angle,　it　can　only　confirm　whether　a　sliding　interface　exists,　but　the　interface　to　slide　cannot　be　determined.　(C)　2016　Elsevier　Ltd.　All　rights　reserved.