The coupled mode (CM) and finite-element methods (FEMs) are developed and used to predict the acoustic reflection coefficient of a semi-infinite porous medium with closely spaced two-dimensional (2D) periodical corrugations. These methods are also applied to predict the reflection coefficient of a periodic array of porous corrugations installed on an acoustically rigid surface. It is shown that the predictions by the both methods agree closely. The reflection coefficient and Brewster angle of

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... tal refraction for the corrugated semi-infinite medium predicted with these methods are compared against that predicted by the Biot/Tolstoy/Howe/Twersky and extended Twersky models. A similar analysis is carried out for porous corrugations set on a rigid backing. The behavior of the reflection coefficient and the pole in the expression for the reflection coefficient located close to grazing incidence is studied.