The parabolic reflector is used in directed acoustic systems, with the aim of gettingdirectivity, as well as increasing the gain in transmission and reception. Therefore, a theoretical study was carried out to describe the factors that affect the gain of the parabolic dish in the acoustic field. The frequency-gain relationship was experimentally obtained using a parabolic dish with an elliptical aperture, in addition to the analysis of the factors that led to the deviation of the experimental relationship from the theoretical relationship.