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We design a structure to realize Rabi splitting and Rabi oscillation in acoustics. We develop rigorous analytical models to analyze the splitting effect from the aspect of phase matching, and from the aspect of mode coupling using a coupled mode model. In this model, we discover that the splitting effect is caused by the coupling of the Fabry–Perot fundamental mode with the resonant mode of an artificial acoustic ‘atom’. We then extract the coupling strength and analyze the impact of structural parameters on it. In addition, we demonstrate Rabi oscillation in the time domain. Such quantum phenomena in the classical regime may have potential applications in the design of novel ultrasonic devices.