We present a design for an acoustic metasurface which can efficiently absorb low-frequency sound energy in water. The metasurface has a simple structure and consists of only two common materials: i.e., water and silicone rubber. The optimized material and geometrical parameters of the designed metasurface are determined by an analytic formula in conjunction with an iterative process based on the retrieval method. Although the metasurface is as thin as 0.15 of the wavelength, it can absorb 99.7% of the normally incident sound wave energy. Furthermore, the metasurface maintains a substantially high absorptance over a relatively broad bandwidth, and also works well for oblique incidence with an incident angle of up to 50°. Potential applications in the field of underwater sound isolation are expected.

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