The　accuracy　of　electro-acoustic　energy　transfer　efficiency　(EAETE)　model　directly　determines　the　optimization　results　of　an　electromagnetic　acoustic　transducer　(EMAT).　In　this　study,　the　EMAT　model　of　SH0　mode　generation　based　on　magnetostriction　mechanism　is　re-examined.　In　the　existing　magnetostriction-based　EMAT　(MEMAT)　analytical　model,　an　approximate　method　of　dynamic　magnetic　field　was　employed.　Thus　the　effects　of　the　tested　ferromagnetic　materials　on　the　dynamic　magnetic　field　in　the　air　is　ignored　and　the　boundary　condition　between　air　and　material　is　not　exact.　As　a　result,　the　calculated　dynamic　magnetic　field　inside　the　tested　ferromagnetic　materials　is　incorrect,　thus　leading　to　the　calculation　errors　of　magnetostriction　body　force　and　the　final　EAETE　of　MEMAT.　The　rigorous　analytical　solutions　for　calculating　the　dynamic　magnetic　field　are　derived　based　on　Maxwell　equations　and　boundary　conditions　in　this　study.　The　prediction　results　of　improved　analytical　model　were　consistent　with　previously　reported　experimental　results.　Compared　with　existing　analytical　models,　the　improved　model　showed　the　higher　prediction　accuracy　of　several　parameters,　including　dynamic　magnetic　field,　magnetostriction　force　and　the　EAETE.