Abstract: Two different perfectly matched layer (PML), including regular splitting PML (SPML) and non-splitting PML (NPML) which are applied in elastic media and poroelastic media are compared in computational cost, storage consumption and absorption effect. In order to compare the absorption effect, the wavefield snapshots of the two PMLs are shown, then the boundary reflection amplitude with the variation of time under a fixed angle of incidence is caculated and analysed using the waveforms near the absorbing boundary, and the boundary reflection coefficients varing with the incident angle is caculated. The simulation indicates that for both the elastic and poroelastic media, NPML can absorb waves more efficiently than SPML, especially when the incident angle is small, but NPML has a lager calculational complexity and storage cost.