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Rapid improvements in underwater vehicle technology have led to a significant increase in the demand for underwater sound absorption materials. These materials, unlike their counterparts utilized in air, must have high hydrostatic pressure resistance, corrosion resistance, and other advantageous attributes. This necessitates the development of innovative, composite sound-absorbing materials with multifunctional properties, which presents substantial challenges for researchers. In this comprehensive review, we systematically analyze and categorize the mechanisms governing underwater sound absorption, hydrostatic pressure resistance, and corrosion prevention while considering related research advances. Furthermore, we provide an extensive overview of research advancements, existing challenges, and potential solutions pertaining to multifunctional and integrated underwater sound-absorbing materials. This review aims to serve as a valuable resource for future investigations into the development and optimization of multifunctional integrated underwater sound-absorbing materials, thereby contributing to the advancement of underwater vehicle technology.