Abstract: Acoustic properties of fibrous metals have attracted attention because of their lightweight and high specific strength over ordinary fibrous materials.This paper aims at extending a model of sound absorption for perforated plates with through-holes to make it applicable for common porous materials.Dimensionless parameters for sound absorption in liquids by making use of porous metals are discussed in a model proposed for the optimization of sound absorption. This work shows that,by varying these parameters,it is possible to build a porous metal absorber that takes up little space but still effectively absorbs underwater sounds at low frequencies.