Ultrasonic　guided　wave　detection　technology　can　feasibly　measure　and　monitor　the　state　of　charge.　The　experimental　studies　in　a　customized　cell　were　also　performed　to　acquire　the　relationship　between　guided　waves　generated　in　a　pitch　-catch　mode　and　battery　state　of　charge　(SOC).　An　analytical　acoustic　model　was　developed　to　model　the　guided　wave　propagation　characteristics　of　lithium　-ion　battery　with　different　SOC.　The　multilayered　and　porous　structure　of　lithium　-ion　battery　was　considered　by　combining　the　state　-vector　formalism　and　the　Legendre　polynomial　method　with　the　Biot　theory.　Concurrently,　the　chemo-mechanical　coupling　problem　in　the　electrochemical　reaction　process　was　considered　by　using　the　Mechanics　of　Incremental　Deformations　theory.　Based　on　this,　the　relationships　between　structural　characteristics,　dynamic　coupling　characteristics,　state　of　charge　and　guided　wave　behavior　in　commercial　lithium　-ion　batteries　were　numerically　analyzed.　The　feasibility　and　accuracy　of　the　numerical　model　were　proved　by　the　comparison　of　previous　experimental　time　of　flight　results　(Ladpli　et　al.,　2018)　[1]　and　its　corresponding　theoretical　solutions.　Furthermore,　the　extracted　experimental　time　of　flights　was　in　good　agreement　with　the　theoretical　results.　The　mapping　relationship　between　the　state　of　charge　and　the　propagation　characteristics　lays　a　foundation　for　the　nondestructive　evaluation　and　quantitative　estimation　of　the　state　characteristics　of　lithium　-ion　batteries.