Relevance of the research. Development and destruction of a steady compound of insoluble liquids are widely applied at all stages of life cycle of commercial hydrocarbons: from primary trade processing to deep processing of oil products. Intensification of both direct and inverse processes will allow reducing considerably the overall dimensions and metal consumption of necessary technology equipment that in its turn will facilitate transportation, reduce costs of mounting and repair. One of the most progressive methods of increasing efficiency of emulsifying is the process as a result of ultrasonic oscillations. The main aim of the research is to determine the impact of inhomogeneous system impact on emulsifying intensity within the ultrasonic oscillation field. Methods: general principles of propagation, reflection and interference of acoustic vibrations in liquid, experimental methods for research acoustic emulsification of immiscible liquids. Results. The paper considers the mechanism of creating emulsion in interference of two counter waves of the ultrasonic range on the boundary of initial liquids contact. It is revealed that the greatest efficiency of dispersion is observed in case of resonant influence. The authors have determined analytically the dependence of the intensity of mechanical oscillations impact on arbitrary point of the system formed by two immiscible liquids in case of ultrasound distribution in the direction, normal in relation to boundary of the section of phases. Comparison of the results of analytical and pilot studies showed that the discrepancy of data disparity makes less than 10 % that allows, with sufficient accuracy, applying the described calculation procedure to optimize the constructions of devices for emulsifying the non-uniform compounds.