Bending oscillations of piezoelectric bimorph beams are effective sound sources in gases or fluids, and, therefore, of practical interest. On the basis of the piezoelectric constitutive relations and the elastodynamic equations, the differential equation of flexural vibrations of thin rectangular piezoelectric heterogeneous bimorph beams, consisting of a piezoelectric layer glued onto an elastic substrate, is derived. The piezoelectric layer is polarized in thickness direction and can be excited to thickness vibrations by an electric alternating current voltage applied to electrodes covering the upper and lower surface of the layer. This causes an oscillating transverse contraction in the piezoelectric layer but not in the substrate, and, thus, generates flexural vibrations of the beam. The differential equation is solved analytically for beams of finite length with both ends free, one clamped and one free end, as well as for both ends clamped. Their vibration behavior in viscous fluids is considered. For a piezo-ceramic composite layer joined to a steel plate vibrating in air and in water, the analytical results are evaluated numerically as function of frequency.