This study presents a design of wedged shape absorber used in underwater in range of high frequency. The analysis of a set of periodical wedges, where each wedge is oriented 90 deg with other wedges. The set of periodical wedges is analyzed using finite element methods as a 3-D virtual impedance tube. The incident wave is on the normal direction of the tube. This 3-D model is able to simplify to a simple 2-D model and a two-point transfer function method is employed to compute reflection coefficient. The ation of frequencies higher than the cut-off plane wave frequency is addressed of that higher duct acoustic modes are excited by the wedge. These higher modes are recognized as stationary non-propagating waves, not contributing reflected waves away from the wedge. An impedance value associated with the reflection coefficient is identified based on plane wave condition. The impedance value is applied to surfaces of a closed space to computed interior pressures.