The Influence of Non-local Property of Surface Acoustic Impedance on Acoustic Scattering is investigated in this paper. Firstly, an equivalent acoustic impedance model, proposed by Faverjon, has been put into acoustic scattering calculation. Combined with Spectral Collocation Boundary Element Method , , , , the theoretical deduction of acoustic scattering calculation has been conducted and the scattering of sphere covered with soundabsorbing materials has been calculated. The influence of

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... ent parameters used in the equivalent acoustic impedance model on the acoustic scattering is discussed. At last, take a certain kind of viscoelastic material for an example, by finite element method calculate the response from an exciting to get the parameters of local and non-local acoustic impedance in the model, the results shown the model is reasonable. All of that illustrates that the non-local property of acoustic impedance has a great effect on acoustic scattering and it needs to be focused on. II. Problem A. Boundary Value Problem for Acoustic Scattering Consider, in general, an viscoelastic domain V surrounded by a exterior surface S covers a rigid body domain R , S is surrounded by an exterior fluid domain B , which is shown in Figure 1 . I p is the incident acoustic wave. The the boundary value problem (BVP) for acoustic scattering has been presented in Ref. 4. The sound field in the fluid domains B is described by the linearized wave equation, and satisfies equation (1).