The aim of this work is the application of the piezoelectric effect to the reduction of the sound radiation transmitted through and radiated by an aluminium panel immersed in a light fluid. An innovative Piezoelectric Resistive Electrode (PRE) plate will be introduced here. This structure consists of an aluminium plate entirely covered by two piezoelectric layers with a controlled resistivity electrode bonded on each free piezoelectric surface. This homogeneous system is optimized for all frequencies and performs a good trade-off between good performances and easy implementation. The results will be presented by considering standard acoustic parameters, such as the Sound Reduction Index, far field sound pressure and radiated sound power at plate level. It is shown how this novel smart structure can reduce the sound transmission between two fluids media. To this end, we consider an infinite plate separating two half spaces filled with two identical light fluids, and we analyse how a sound wave is transmitted through the plate. The power of the sound and the far field pressure radiated by a finite structure due to a mechanical input, e.g. a point force, will also be considered. A detailed description of the dynamic and acoustic behaviour of the structure is presented. The performances of the PRE plate are compared with those of a standard viscoelastic damping strategy and of other passive piezoelectric smart structures.