Experimental data and theoretical calculations on the scattering of high-frequency acoustic signals from oceanic internal waves are presented. Acoustic data on internal waves are compared with simultaneous temperature (towed thermistor) data. The comparisons have shown a high degree of correspondence between the temperature and the acoustic data. Theoretical calculations for the acoustic scattering cross section &sgr; are made by assuming that temperature fluctuations give rise to the acoustic scattering. An enhanced cross section for scattering from layered temperature fluctuations to be expected, in agreement with the 1973 calculations of W. H. Munk and C. Garrett.