In order to study the effect of polar ice on sound propagation in seawater, the finite element method was used to establish a seawater sound propagation model with and without ice, and the influence of the presence of ice on the seawater sound propagation law was analyzed. The simulation results show that the energy of sound propagation in seawater has a certain loss when there is an ice layer compared with the case of no ice layer. Through frequency domain analysis, the propagation process of sound energy in seawater can be clearly seen. Normally, the sound energy generated by a point source at a suitable location will return to the seawater after passing through the sea surface, while after the addition of the ice layer, part of the sound energy generated by the point source will be lost to the air through the ice layer, resulting in a reduction of the acoustic energy returned to the seawater. As a result, there is less acoustic energy in the seawater than in the ice-free case.