A novel broadband waterborne acoustic absorber

In this paper, we extended the ray tracing theory in polar coordinate system, and originally proposed the Snell–Descartes law in polar coordinates. Based on these theories, a novel broadband waterborne acoustic absorber device was proposed. This device is designed with gradient-distributing materials along radius, which makes the incidence acoustic wave ray warps. The echo reduction effects of this device were investigated by finite element analysis, and the numerical results show that the reflectivity of acoustic wave for the new device is lower than that of homogenous and Alberich layers in almost all frequency 0-30 kHz at the same loss factor.