An acoustic transducer array and method of baffle construction is presented to provide an improved array for use in underwater installations. The array is presented wherein a significant majority of the acoustic energy receiving surface is formed by lightweight acoustic baffling material while still maintaining a fully functional, fully populated array. The acoustic baffle constructed is incompressible and suitable for deep water operation while demonstrating both improved acoustic performance and positive buoyancy when necessary. In addition, the invention eliminates the non-uniform element to element spacing that occurs between sub-panels in similar arrays.