Sonic black hole (SBH) is capable of the concentration for the sound energy by the shrinking duct and appropriate wall admittance. However, the concentrated energy cannot be dissipated due to the weak air damping. Meanwhile, when the inserted rings are insufficient, the accuracy of the conventional transfer matrix method (TMM) is less than satisfactory for the simulation of the original SBH. In this study we commit to modify this simulation method and broaden the effective absorption band by using porous materials. First, we derived the acoustic transfer relationship of the conical cavity and the acoustic admittance of the toroidal cavity, via formulating the basic equation. After combining with the two method, the modified TMM (MTMM) results show excellent agreement with the finite element results. The applicability of the derived wall admittance is analyzed in detail. The MTMM has also been applied to obtain the sound absorption of a SBH configuration with embedded porous materials (PMSBH). The proposed PMSBH can effectively dissipate the concentrated sound energy, leading to the ultra-low cut-on frequency of near-perfect absorption. Specifically, the cut-on frequency of the PMSBH is 387 Hz, with the corresponding wavelength being 8.8 times than the structural length. In addition, the parametric analysis shows the near independence of the absorption performance of the PMSBH on the damping loss, so that the PMSBH can achieve excellent absorption without adding other acoustic materials. These appealing characteristic could promote the application of the PMSBH in noise control.
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