Oblique water wave damping by two fully submerged vertical parallel porous plates of different heights is investigated within the framework of linear water wave theory. A channel of infinite horizontal extent but of finite depth is divided into three regions in each of which three different velocity potentials are considered and subsequently the corresponding boundary value problems are formulated. By means of eigenfunction expansion and least square method, complete analytical solution in each of the regions is obtained. With the help of the matching conditions along the vertical boundaries between any two successive regions, the reflection and transmission coefficients, and hence the energy loss (in %), are obtained numerically by applying a matrix method. Numerical study is carried out for various relevant parameters and it is found that with an appropriate choice of the parameters and positioning of the porous plates, both of the reflection and transmission coefficients become significantly low and consequently the porous plates can be utilized as an effecting wave absorber. Comparison of this work with earlier available work is made, and the good agreement in the results suggests the applicability of this method in further engineering purposes. A particular case of two free surface piercing plates is also investigated on similar line and the results are presented in order to observe the difference with the earlier case.