Sulphoaluminate cement and Lead Niobium-Magnesium Zirconate Titanate ceramic [P(MN)]ZT were used as matrix and functional phase respectively to fabricate 1-3-2 cement-based piezoelectric composites by dice and filling technique. The influences of base thickness on piezoelectric properties, electromechanical properties and acoustic impedance properties of the composites were discussed. The results show that as the base thickness increases, the piezoelectric stain factor d33 increases gradually, while the piezoelectric voltage factor g33 decreases. The planar electromechanical coupling coefficient Kp exhibits the trend of decrease, while the thickness electromechanical coupling coefficient Kt and acoustic impedance show the increasing trend. The mechanical quality factor Qm reaches the minimum (1.49) when base thickness is 2.00 mm. The results reveal that the 1-3-2 piezoelectric composite will be suitable for application by changing the base thickness.