  Time reversal of waves has been successfully used in communications, sensing
and imaging for decades. The application in underwater acoustic communications
is of our special interest, as it puts together a reversible process (allowing
a reversible software or hardware realisation) and a reversible medium
(allowing a reversible model of the environment). This work in progress report
addresses the issues of modelling, analysis and implementation of acoustic time
reversal from the reversible computation perspective. We show the potential of
using reversible cellular automata for modelling and quantification of
reversibility in the time reversal communication process. Then we present an
implementation of time reversal hardware based on reversible circuits.
