Magnetoacoustic tomography (MAT) has some advantages such as high sensitivity and high spatial resolution. The generating mechanism of acoustic source is the research foundation of forward and inverse problems. Acoustic signals were respectively simulated by using monopole and dipole radiation theory in the experimental conditions, then the differences between their acoustic pressures were discussed, and furthermore the contrast and validation were conducted by physical experiments in this study. The physical experimental results showed that acoustic waveform of MAT had a certain directivity and therefore they indicated that dipole model showed higher approximation to the real facts than monopole model. It can be well concluded that this research has cardinal significance for the accurate algorithm of MAT.