The superfluid $^3$He B phase, one of the oldest unconventional fermionic condensates experimentally realized, is recently predicted to support Majorana fermion surface states. Majorana fermion, which is characterized by the equivalence of particle a
nd antiparticle, has a linear dispersion relation referred to as the Majorana cone. We measured the transverse acoustic impedance $Z$ of the superfluid$^3$He B phase changing its boundary condition and found a growth of peak in $Z$ on a higher specularity wall. Our theoretical analysis indicates that the variation of $Z$ is induced by the formation of the cone-like dispersion relation and thus confirms the important feature of the Majorana fermion in the specular limit.
