Pleural effusion manifested as compression of pleural fluid on the lung parenchyma, contributing to hypoxemia. Medical procedure such as drainage of plural fluid releases this compression and increase the oxygenation. However, the effect of pleural effusion on the elasticity of lung parenchyma is unknown. By using the lung ultrasound surface wave elastography (LUSWE) and finite element method (FEM), the effect of pleural effusion on the elasticity of superficial lung parenchyma in terms of surface wave speed measurement was evaluated in a sponge phantom study. Different thickness of ultrasound transmission gel simulated as pleural fluid was inserted into a condom which was placed between the sponge and standoff pad. A mechanical shaker was used to generate vibration on the sponge phantom at different frequencies ranging from 100 to 300 Hz while ultrasound transducer was used to capture the motion for measurement of surface wave speed of the sponge. FEM was conducted based on the experimental setup and numerically assess the influence of pleural effusion on the surface wave speed of the sponge. We found the influence of thickness of ultrasound transmission gel was statistically insignificant on the surface wave speed of the sponge at 100 and 150 Hz both from experiments the FEM.