“…In the theoretical study of underwater acoustic cladding, numerous methods to calculate its acoustic performance are available, each demonstrating its own characteristics and applicable acoustic structure types. These methods mainly include the transfer matrix method (TMM) (Chahr-Eddine and Yassine, 2014; Lee et al, 2021b), multiple scattering method (MSM) (Li et al, 2006), plane-wave expansion (PWE) (Ponge et al, 2017), finite-difference time-domain (FDTD) (Grinenko et al, 2012;Tsukui et al, 2022), concentrated mass method (CMM) (Bambill et al, 2004), finite element method (FEM) (Hammad et al, 2021;Jiang et al, 2023), and Jacobi -Ritz method (Li et al, 2019b;Pang et al, 2023). The advantages and weaknesses of various typical calculation methods for readers to consider are summarized in Table 1.…”