Locally resonant acoustic structures (LRASs), due to their ability to control the propagation of low-frequency elastic waves, have become a promising choice for underwater sound absorption materials. A classical LRAS is normally composed of a heavy core coated with soft silicon rubber and the LRASs are then adapted and embedded within the viscoelastic matrix materials to fabricate absorption materials. The resonance of LRAS at low frequency can lead to a substantial attenuation of the elastic wave. In this paper, the finite element method is used to investigate the absorption characteristics for a viscoelastic panel, containing a type of infinite long cylindrical LRASs (with axis in a lateral direction). The effect of different core positions in the coating layer on the sound absorption property has been investigated and the possible effect mechanism has been discussed.
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