The characterization of stress states in materials is often necessary in some industrial application. The ultrasonic methods can be potentially convenient since stress states inside materials can be obtained even if materials are opaque. Nevertheless, the knowledge of acousto-elastic coefficients is generally necessary to estimate residual stresses by ultrasonic methods, but the experimental determination of these acousto-elastic coefficients can be difficult in some cases. In this paper, Rayleigh wave (RW) acousto-elastic coefficients of an orthotropic material are theoretically determined according to its characteristics, i.e. the density and the secondand third-order elastic constants. Then, these RW acousto-elastic coefficients are directly measured during an experimental stage and a comparison between calculated and measured coefficients is realized. This study allows on the one hand to check the theoretical development and on the other hand to show that it is possible to calculate acousto-elastic coefficients theoretically from intrinsic characteristics of the material rather than measuring them directly during a calibration phase which is sometimes long and difficult to realize.