1 Rayl = 1 kg∙s−1∙m−2. M is for mega so 10^6
This is a unit for acoustic impedance
Siloxanes have velocities around 900m/s and densities in the neighborhood of 1.2g/cc, so that makes their impedances around 1.1 MRayl. If you want to match living tissue you need a higher impedance, so typically metal-oxide fillers are used to increase the density of silicones that are used for transducer lenses. A better question might be, "How high can we push the density of silicone with fillers before the attenuation gets so high that it's useless?" In practical terms, 1.3-1.4 MRayl is all you can get from a filled siloxane rubber if it's for a window application.
There is no acoustic impedance of an element. Size is important. The acoustic impedance Z is a frequency f dependent parameter and is very useful, for example, for describing the behaviour of musical wind instruments.