Simulation of the porous materials based on modified Biot poroelastic model is done in this paper, and the obtained results are compared with the equivalent fluid model available from the literature. The effect of physical parameters of the solid phase and also boundary conditions are studied. For this purpose, the modified Biot equations are obtained in terms of a reduced number of variables. In order to investigate the acoustical behavior of porous materials, the governing equations are simulated using the weighted residual finite element code, developed by the authors. The absorption coefficient diagrams of a selected material are obtained and compared for modified Biot poroelastic model and equivalent fluid model. In addition, the effects of the physical parameters of the solid phase and boundary conditions on the acoustical treatment of the material are studied.

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