A macroscopic theory is presented to explain the electromagnetic generation of acoustic waves in a metal in the presence of a steady magnetic field, and to account for the effect of these acoustic waves on the surface impedance. The theory is valid for the limiting case where the skin depth is much smaller than the wavelength of sound. In particular, the size and shape of the surface impedance singularities at frequencies corresponding to the formation of standing acoustic waves in a metal plate are calculated. Absolute measurements of the surface resistance and reactance of gallium single crystals are reported which are in quantitative agreement with the predictions of the theory.