Polyethylene　(PE)　pipes　have　been　widely　utilized　in　urban　water　supply　and　gas　transportation　fields　due　to　their　corrosion　resistance,　high　impact　resistance,　and　long　lifespan.　However,　the　non-metallic　nature　of　PE　pipes　poses　challenges　for　precise　positioning　and　maintenance,　rendering　traditional　metal　pipeline　detection　techniques　unsuitable.　This　paper　proposes　a　pipeline　excitation　method　based　on　acoustic　waveguide　resonance　for　locating　buried　PE　pipes.　The　study　first　introduces　the　theoretical　basis　of　acoustic　waveguide,　including　the　physical　laws　of　sound　vibration　and　the　wave　equation　of　sound　waves　in　ideal　homogeneous　fluid　media.　Through　finite　element　simulation,　the　resonance　characteristics　of　sound　waves　in　straight　pipes　and　T-junction　pipes　are　analyzed,　along　with　the　influence　of　different　pipe　diameters,　pressure　levels,　and　propagation　distances　on　resonance　peak　values.　In　the　experimental　section,　a　complete　excitation　source　system　and　data　acquisition　system　are　constructed,　and　experiments　are　conducted　by　burying　PE　pipes　for　signal　collection　under　various　burial　depths　and　conditions.　The　results　indicate　that　the　horizontal　orientation　of　the　pipe　can　be　determined　by　observing　the　maximum　signal　amplitude,　while　an　algorithm　based　on　frequency-selective　depth　positioning　can　effectively　estimate　the　burial　depth　of　the　pipe.　While　the　experiments　were　conducted　on　a　buried　PE　pipeline　with　a　depth　of　1　m　and　a　diameter　of　110　cm,　the　proposed　method　demonstrates　potential　for　the　detection　of　various　types　of　pipelines　buried　at　greater　depths.　IEEE