An analysis of the linear and nonlinear acoustic responses from an interface between rough surfaces in elastoplastic contact is presented as a model of the ultrasonic wave interactions with imperfect interfaces and closed cracks. A micromechanical elastoplastic contact model predicts the linear and second order interfacial stiffness from the topographic and mechanical properties of the contacting surfaces during a loading–unloading cycle. The effects of those surface properties on the linear and nonlinear reflection/transmission of elastic longitudinal waves are shown. The second order harmonic amplitudes of reflected/transmitted waves decrease by more than an order of magnitude during the transition from the elastic contact mode to the elastoplastic contact mode. It is observed that under specific loading histories the interface between smooth surfaces generates higher elastoplastic hysteresis in the interfacial stiffness and the acoustic nonlinearity than interfaces between rough surfaces. The results show that when plastic flow in the contacting asperities is significant, the acoustic nonlinearity is insensitive to the asperity peak distribution. A comparison with existing experimental data for the acoustic nonlinearity in the transmitted waves is also given with a discussion on its contact mechanical implication.