Study on new absorption materials is important to the sound stealth of targets underwater. The simpler formulae of calculating multiple-layer absorption model is educed with transferring matrix. By numerical simulating, the relation between model’s acoustic characteristics and material parameters of each layer is provided.The study shows that a better performance is acquired when material Young’s modulus changed dynamically with frequency by a certain rule. On these basises, simulation contrast of the absorbing performances between styrene-butadiene rubber(SBR) and Spray Poiyurea Elastomer(SPUA) was carried out. The simulating result and the experiment provided that SPUA has good performance.