Abstract: The Boltzmann's superposition principle base on the general standard linear solid theology was implemented the properties of a viscoelastic ocean bottom structure.In addition,the dispersion of sound velocity of longitudinal and transverse wave and attenuation in sediments and basement were analyzed.The displacement potential and intensity coefficients of reflection and refraction were calculated for a seawater-sediments boundary and sediments-basement boundary.The results show that the dispersion and attenuation of a viscoelastic ocean bottom which was described by this model were well accord with experimental data.This model can describe the major properties of a viscoelastic ocean bottom.The reflection and refraction coefficients are related to acoustic wave frequency.