In this study, we designed a novel hybrid underwater sound-absorbing material of the metastructure that contains a viscoelastic substrate with a microperforated panel. Two types of sound-absorbing metastructures were combined to achieve satisfactory sound absorption performance in the low-frequency range. A homogenized equivalent layer and the integrated transfer matrix method were used to theoretically evaluate the sound absorption performance of the designed nonhomogeneous hybrid metastructure.
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