A surface acoustic wave (SAW) sensor can be used to determine the acoustic properties of liquid He. We applied this sensor for liquid 3He and liquid 4He. Two kinds of SAW were used in this experiment, Rayleigh-SAW and shear horizontal SAW. The damping of Rayleigh-SAW was measured in liquid 4He. The results agreed well with the reported values of the acoustic impedance, and the superfluid transition was clearly seen. The damping and the phase shift of shear horizontal SAW were measured in the normal liquid 3He. Temperature dependence of the damping and the phase shift was analyzed by the viscoelastic model, and the results were compared with the transverse acoustic impedance in the normal 3He.