Abstract An axisymmetric theoretical model is simplified to investigate sound absorption in the underwater anechoic coating with spherical cavities. An empirical equation is put forward to predict the frequency at the first absorption peak. The sound absorption mechanism of viscoelastic solid with cavity is clarified by the power analysis method. The quantitative analysis of viscoelastic power dissipation on sound energy provides a new idea for the structural topology optimization of anechoic coatings. These formulas are given to calculate the dissipation power of viscoelastic solid. The dependence of sound absorption performance of the anechoic coating upon radius and position of single or two spherical cavities of the unit cell is analyzed in detail. The study provides guidance for the design of anechoic coatings with cavities.
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