Distributions of sound pressure and intensity on the surface of a flat impedance strip flush-mounted on a rigid baffle are studied for a grazing incident plane wave. The distributions are obtained by superimposing the unperturbed wave (the specularly reflected wave as if the strip is rigid plus the incident wave) with the radiated wave from the surface vibration of the strip excited by the unperturbed pressure. The radiated pressure interferes with the unperturbed pressure and distorts the propagating plane wave. When the plane wave propagates in the baffle-strip-baffle direction, it encounters discontinuities in acoustical impedance at the baffle-strip and strip-baffle interfaces. The radiated pressure is highest around the baffle-strip interface, but decreases toward the strip-baffle interface where the plane wave distortion reduces accordingly. As the unperturbed and radiated waves have different magnitudes and superimpose out of phase, the surface pressure and intensity increase across the strip in the plane wave propagation direction. Therefore, the surface absorption of the strip is nonzero and nonuniform. This paper provides an understanding of the surface pressure and intensity behaviors of a finite impedance strip for a grazing incident plane wave, and of how the distributed intensity determines the sound absorption coefficient of the strip. (c) 2007 Acoustical Society of America.