Porous materials have emerged as one of the most widely employed sound-absorbing materials in practical applications, owing to their excellent sound absorption properties and lightweight nature. Unsaturated porous materials have the potential to achieve superior sound absorption effects and significantly reduce mass. However, current research on the sound absorption performance of unsaturated porous materials is limited. This paper used a modified transfer matrix method (MTMM), which relies on matrix dimensionality reduction, to analyze the sound absorption characteristics of unsaturated porous materials under various boundary conditions. The study also examines the impact of different parameters, such as material thickness and saturation, on sound absorption performance and compares the results. The findings indicate that when a solid elastic plate is attached to an unsaturated porous elastic plate, the absorption coefficient decreases while the transmission loss increases. Additionally, reducing the thickness of the plate and increasing its porosity and saturation levels lead to an increase in the absorption coefficient and a decrease in the transmission loss.