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Improve the low-frequency acoustic performance of sound absorption coating of submarine is a hot issue. Based on the theory of sound wave normally impinging on the absorption layer of 2D,the 2D shaft mode of frustum-of-a-cone cavities is established by finite element COMSOL, which is test to analyze the absorption characteristics combined structural parameters. The calculation results indicate that under the condition of the same perforation rate ,the absorption performance of multi-layered material anechoic coating is better than that of single-layered material anechoic coating, especially to the performance of low-frequency; the absorption performance of frustum-of-a-cone cavities is better than that of cylindrical and ellipsoidal structures. With the perforation rate is increasing,the absorption performance of anechoic coating in low-frequency improve..Choosing the appropriate cavity structure is important. And the future acoustic optimization of the multi-layered frustum-of-a-cone cavities anechoic coating is guided by the study.