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Aiming at the sound absorption problem of anechoic coating in water seepage state, firstly, the sound absorption coefficient of anechoic coating in infinite water area with steel plate as backing is calculated based on transfer function method and finite element method, anAd the solution results are compared with the analytical result of uniform layered medium to verify the correctness of the solution method. Secondly, the calculation model of cavity containing anechoic coating with differentdoi:10.54097/hset.v17i.2597 fatcat:r6wlfjx7dbc5lbuzlbbdiyxlfu