Phononic crystals and acoustic metamaterials are periodic structures whose effective properties can be tailored at will to achieve extreme control on wave propagation. Their refractive index is obtained from the homogenization of the infinite periodic system, but it is possible to locally change the properties of a finite crystal in such a way that it results in an effective gradient of the refractive index (GRIN). In such case the propagation of waves can be accurately described by means of ray theory, and different refractive devices can be designed in the framework of wave propagation in inhomogeneous media. In this paper we review the different devices that have been studied for the control of both bulk or guided acoustic waves based on graded phononic crystals.In this regime the wavelength l of the acoustic field is comparable to the periodicity a of the lattice, l»a, and to be observable it is also required that the thickness D of the bulk phononic crystals be at least four or five periodicities, D>>a. In the subwavelength range, l>>a , it is possible to find local resonances in the scatterers and the designed structures exhibit hybridization band gaps which give rise to novel effects such as negative mass density or negative elastic modulus. In this exotic regime the structure behaves as a special type of materials called "acoustic metamaterials", which were firstly proposed in the seminal work [3] in 2000. Over the past two decades, dramatically increasing efforts have been devoted to the study of acoustic artificial structured materials driven by both fundamental scientific curiosities with properties not found previously and diverse potential applications with novel functionalities [4][5][6][7][8][9][10][11][12][13][14][15][16].While interesting, most of the extraordinary properties of metamaterials are in general singlefrequency or narrow-band, since outside the resonant regime metamaterials behave as common composites. However, non-resonant phononic crystals in the low frequency regime behave as homogeneous non-dispersive materials whose effective parameters can be easily tailored, and in this regime gradient index (GRIN) acoustic materials, or GRIN devices, are easily doable. These devices were firstly proposed for acoustic waves by Torrent et al in 2007[17] and for elastic waves by Lin et al in 2009[18], and they allow to manipulate acoustic waves to enforce them to follow curved trajectories. They are characterized by a spatial variation of acoustic refractive index, which is designed by locally changing the geometry of units. For instance, the effective index obviously depends on the filling ratio of scatterers, namely the size of scatterers, which is initially proposed for gradient index control of acoustic waves [17][18][19]; instead, the variation in the lattice spacing while keeping the size of scatterers is also achievable [20,21]; for triangular shape of scatterers, rotating the angles of the triangular shape can also affect the effective acoustic velocity [22]; for lead-rubber pillared met...