Since　Polyethylene　(PE)　pipes　are　widely　used　in　urban　infrastructure　development,　their　precise　localization　is　paramount.　The　research　on　non-excavation　localization　of　buried　PE　pipes　using　acoustic　methods　holds　significant　practical　significance　due　to　the　expensive　costs　and　permit　issues　associated　with　traditional　excavation-based　localization　methods.　A　method　based　on　elastic　wave　reflection　for　positioning　buried　PE　pipes　is　proposed　in　this　paper　to　address　the　challenges　of　non-excavation　localization　of　buried　PE　pipes.　Firstly,　fundamental　theoretical　analysis　and　finite　element　simulation　were　carried　out　to　investigate　the　propagation　and　reflection　of　elastic　waves　in　the　soil-PE　pipe　coupled　system,　guiding　subsequent　experiments.　Secondly,　an　electromagnetic-driven　excitation　source　is　designed　to　locate　buried　PE　pipelines　based　on　the　elastic　wave　signals　reflected　by　the　pipeline.　The　excitation　source　is　driven　by　Gaussian　pulse-modulated　sine　waves.　Finally,　the　back　projection　algorithm　(BPA)　imaging　method　generates　cross-sectional　images　of　buried　PE　pipes.　The　potential　economic　and　environmental　benefits　of　this　method　are　substantial,　as　it　promises　to　streamline　the　process　of　pipeline　inspection　and　maintenance,　leading　to　cost　savings.　Furthermore,　the　research　paves　the　way　for　future　advancements　in　non-excavation　technologies,　contributing　to　the　sustainable　development　of　urban　infrastructure.　In　conclusion,　this　study　provides　a　practical　and　innovative　solution　for　non-excavation　positioning　of　buried　PE　pipes,　influencing　the　widespread　application　of　acoustic　methods　in　infrastructure　management.　IEEE