This paper is based on our comments and proposed amendments to the documents, Annex A, Phantom for determining Maximum Depth of Penetration, and Annex B, Local Dynamic Range Using Acoustical Test Objects 87/400/CDV. IEC 61391-2 Ed. 1.0 200X, prepared by IEC technical Committee 87; Ultrasonics. The documents are concerned with the influence of microstructure of reference target material on the ultrasonic backscattering. Previous works on the attenuation due to backreflection and backscattering of reference target materials are reviewed. The drawback to the use of ungraded stainless steel and metallic materials without microstructural data such as, crystal structure, basic acoustic data of sound velocity and attenuation, grain size, roughness and elastic constants has been discussed. The analysis suggested that the insightful conclusion can be made by differentiating the influence arising from target size and microstructure on the backscattering measurements. The microstructural parameters are associated with physical, geometrical, acoustical and mechanical origins of variation with frequency. Further clarification of such a diverse source mechanisms for ultrasonic backscattering would make the target material and its application for medical diagnosis and therapy simpler and more reliable.