In general the acoustic wave is used as a detecting tool in the ocean, its application placing a sound source into ocean, then the sound may impinge involves the target by wave propagation in the ocean. Due to the reflection and scattering effect of target, part of acoustic energy will be received by transducer through the path of reflection. The goal of target identification can be achieved by signal processing finally. If a submarine wish to avoid the detection by sonar system , it should attenuate the acoustic energy . Therefore the reflected signal can not be analyzed and distinguished by sonar system .The area of underwater acoustic attenuation has been researched for camouflaging submarine purpose for many years. There are two acoustic energy attenuation methods to reduce the reflective wave and transmitted wave. One is active attenuation control, which is to understand how the destructive interference of incident acoustic wave could be achieved for acoustic energy attenuation purposes. The other one is passive acoustic attenuation technique, which rely on the attenuation performance of underwater acoustic material to reduce the acoustic energy of incident wave. To be evaluated the acoustic absorption efficiency of material. Although the efficiency of active attenuation control is better compared with passive acoustic attenuation technique, the development of active attenuation control have not been highly pursued in the commercial market for underwater application, due to the limitations in piezo-composite technology. The cost of installation and maintenance is also higher in active control. This thesis studied the acoustic absorptive material based on passive acoustic attenuation technique . It could be attenuated the acoustic energy and spectrum of reflection and transmitted wave. Therefore, the signal can not be analyzed and distinguishing by sonar system. According to Alberich acoustic absorption coating, their designs have the inherent problem of degradation under hydrostatic pressure and temperature. Thus, the objective of this thesis is to study the characteristics of the acoustic absorptive material at various water depth where the hydrostatic pressure are different. To measure the characteristics of acoustic material, an experimental system is setup, and the standard measuring method and criterion is also studied for future experimental reference. Furthermore, the different measurement parameters are discussed for accuracy of experimental results. There are five specimens tested in this experiment. The specimens are mainly made of neoprene and sawdust mixture and marked as A1¡BA2¡BA3¡BA4¡Band A5 respectively. The composites of these specimens are analyzed by x-ray diffraction meter. The physical properties and the acoustic absorption in airborne were measured before underwater hydrostatic pressure applied on these specimens. The physical properties show that the impedance of these specimens is very close to acoustic impedance of the water. Therefore, the specimen may be considered an acoustic isolator in the air. To reduce the boundaries interference, such as reflection, diffraction and scattering signal. The pulse sound is used as sound source in this underwater experiment. Moreover, the gating system is applied to capture the proper signals for analysis. The echo reduction and insertion loss are measured in the 11 to 30 kHz frequency region for acoustic absorption evaluation in this experiment. The performance of experiment is found that specimen has the echo reduction about 10 dB and the insertion loss about 15 dB at 1 bar hydrostatic pressure. But when the hydrostatic pressure was increased to 5 bar, the echo reduction and insertion loss were both decreased by 3 dB. In addition, when the hydrostatic pressure was loaded at 10 bar, the echo reduction was decreased by 8 dB, and the insertion loss was decreased by 5 dB. It became evident that the efficiency of acoustic absorption is degraded under the higher hydrostatic pressure.