Ultrasonic cement bond logging is a widely used method for evaluating cementing quality. Conventional ultrasonic cement bond logging uses vertical incidence and cannot accurately evaluate lightweight cement bonding. Oblique incidence is a new technology for evaluating cement quality with improved accuracy for lightweight cements. In this study, we simulated models of acoustic impedance of cement and cementing quality using ultrasonic oblique incidence, and we obtained the relation between cementing quality, acoustic impedance of cement, and the acoustic attenuation coeffi cient of the A0-mode and S0-mode Lamb waves. Then, we simulated models of different cement thickness and we obtained the relation between cement thickness and the time difference of the arrival between the A0 and A0′ modes.