Abstract: The acoustic parameters of metal rubber materials were theoretically and experimentaly investigated in the present study.In consideration of their homogenous,isotropic and porous structure features,formulas were deduced for the calculations of effective sound velocity,characteristic impedance,propagation constant,structural constant and flow resistivity.The structural constants of metal rubber materials with different structural parameter were obtained and analyzed through experiments.The actual and calculated values of characteristic impedance and propagation constant were compared and analyzed.It is shown that the present theoretic method based on the homogenous,isotropic and porous material model is suitable to calculate the acoustic parameters of metal rubber materials.