The article discusses the theory and algorithms underlying the computer-aided synthesis of echocardiographic images. In the absence of an acoustic 3 D -model of the heart, required for solving the problem of synthesis, the authors proposed an approach for creating such model, based on the use of existing geometrical 3 D -models of the human heart. The results that confirming method performance have been presented. Also, the authors discusses the problems that arise in the development of acoustic 3 D -models of the heart, which can be used later for the synthesis of echographic heart images.