A description of wave propagation in transversely isotropic porous materials saturated by air with a recent reformulation of the Biot theory is carried out. The description is performed in terms of a transfer matrix method (TMM). The anisotropy is taken into account in the mechanical parameters (elastic constants) and in the acoustical parameters (flow resistivity, tortuosity, and characteristic lengths). As an illustration, the normal surface impedance at normal and oblique incidences of transversely isotropic porous layers is predicted. Comparisons are performed with experimental results.