Abstract: The aim is to study the effect s of dynamic mechanics properties and geomet rical parameters of each layermaterial on the sound absorption properties of the multilayered polymer composites. A three-dimensional transfermat rix model was presented to simulate the sound absorption coefficient s of the composites. Numerical calculationsfor the composites at normal incident were compared with the experimental result s. It is shown that the calculatedresult s are in agreement with the experimental result s. Based on the three-dimensional t ransfer mat rix model , studies were made to understand the effect s of the geomet rical and physical parameters of each layer materials on thesound absorption properties of composite st ructures. The result s show that the material thickness , modulus , lossfactor and Poisson’s ratio have evident effect s on the sound absorption properties of the composite st ructures. Andthe effect s of the exterior layer material parameters on the sound absorption properties of composite st ructures arelarger than those of the interior layer material parameters on the sound absorption properties.