FIELD: physics. ^ SUBSTANCE: acoustic valve has an acoustic line made from uniform material and two receiving-transmitting acoustic transducers connected to its ends, wherein the acoustic line includes at least one hollow internal region whose cross dimension undirectionally and monotonously varies along the acoustic line. ^ EFFECT: high degree of the effect of one-way transmission of sound using simple apparatus in a wide frequency range while keeping the initial frequency of sound vibrations fixed. ^ 1 dwg