Abstract
This article provides an overview of underwater sound-absorbing materials mainly applied with polyurethane matrix. It mainly elaborates on the underwater sound mechanism, commonly used underwater sound-absorbing materials and structures, as well as new underwater sound-absorbing material structures derived from local resonance phononic crystals, such as phononic crystals, local resonance phonon wood piles, and metamaterial sound-absorbing structures. This provides a broader development space and direction for the future development of underwater sound-absorbing materials
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