The analysis and simulation of porous absorbers using COMSOL Multiphysics software is a powerful tool for predicting the acoustic performance of these materials. Porous absorbers are widely used in various industries, including automotive, aerospace, and architectural acoustics. The study aims to provide a better understanding of the acoustic properties of porous absorbers, and the simulation results could be used for optimizing the design of porous absorbers for specific applications. The main objective of this research is to investigate the effect of various parameters on the acoustic performance of porous absorbers, Sound pressure level, scattered acoustic pressure, Incident acoustic pressure, Point pressure, Normal Impedance, Absorption Coefficient. The absorber made from polyamide, Polyester and polyurethane are selected for the studies. The better absorbing results are obtained from the absorber made from polyurethane. The COMSOL software is used to simulate the acoustic behavior of porous absorbers, and the results are compared with experimental measurements to validate the accuracy of the simulation. Keywords: porous absorber, analysis and simulation, acoustic properties, comsol software.