Underwater noise control is crucial for improving the marine acoustic environment. This study introduces a novel underwater acoustic absorber design that integrates viscoelastic materials with higher-order resonance structures to enhance the absorption efficiency of low-frequency sound waves. By embedding a thin layer of rubber within a conventional second-order Helmholtz resonator, the rubber's viscoelastic and damping properties significantly improve this structure's underwater low-frequency acoustic performance. Theoretical and simulation calculations have shown that the structure has two perfect absorption peaks in the low-frequency range. The simulation results show that in the frequency range of 415-1848 Hz (Simulation), only four units are needed to effectively absorb up to 90% of noise energy, and the total volume is only. Moreover, the absorber maintains excellent absorption performance over a wide range of incidence angles from 0 to 60 degrees. This work is helpful to design ultra-thin low-frequency underwater absorbers.