  Acoustic shadow moir\'e has unique properties to be used for many potential
applications in medical diagnostics, manufacturing, and material
characterization. In this paper, numerical analysis, using Comsol, is used to
investigate the principles of acoustic moir\'e interference phenomenon. The
study confirmed that the expected fringe images of shadow interference can be
created at Talbot distances. The study confirms the experimental results
reported by this group [1] and proves without any doubt that acoustic moir\'e
interference phenomenon exists.
