We start by a review of the chronology of mathematical results on the Dirichlet-to-Neumann map which paved the way toward the physics of transformational acoustics. We then rederive the expression for the (anisotropic) density and bulk modulus appearing in the pressure wave equation written in the transformed coordinates. A spherical acoustic cloak consisting of an alternation of homogeneous isotropic concentric layers is further proposed based on the effective medium theory. This cloak is characterized by a low reflection and good efficiency over a large bandwidth for both near and far fields, which approximates the ideal cloak with an inhomogeneous and anisotropic distribution of material parameters. The latter suffers from singular material parameters on its inner surface. This singularity depends upon the sharpness of corners, if the cloak has an irregular boundary, e.g a polyhedron cloak becomes more and more singular when the number of vertices increases if it is star shaped. We thus analyze the acoustic response of a non-singular spherical cloak designed by blowing up a small ball instead of a point, as proposed in [Kohn, Shen, Vogelius, Weinstein, Inverse Problems 24, 015016, 2008]. The multilayered approximation of this cloak requires less extreme densities (especially for the lowest bound). Finally, we investigate another type of non-singular cloaks, known as invisibility carpets [Li and Pendry, Phys. Rev. Lett. 101, 203901, 2008], which mimic the reflection by a flat ground