In recent years, the system using acoustic communication is increasing. However, because acoustic communication uses low frequency, transmission rate is lower than radio wave communication. In wireless communication, MIMO-OFDM is proposed for improvement quality and transmission rate. In this paper, we introduce a software-defined acoustic communication platform by using MATLAB and implement acoustic MIMO-OFDM transmission into the platform. Also, we evaluate BER characteristics in various experimental parameters in MATLAB simulation and real environment. Moreover, we evaluate image quality in actual acoustic image transmission by using the acoustic communication platform and we can successfully transmit the image via acoustic MIMO-OFDM.