SUMMARYBehavior of a poroelastic material bonded onto a vibrating plate is investigated in the low frequency range. From the analysis of dissipation mechanisms, a model accounting for damping added by the porous layer on the plate is derived. This analysis is based on a 3-D finite element formulation including poroelastic elements based on Biot displacement theory. First, dissipated powers related to thermal, viscous and viscoelastic dissipation are explicited. Then a generic configuration (simply supported aluminium plate with a bonded porous layer and mechanical excitation) is studied. Thermal dissipation is found negligible. Viscous dissipation can be optimized as a function of air flow resistivity. It can be the major phenomenon within soft materials, but for most foams viscoelastic dissipation is dominant. Consequently an equivalent plate model is proposed. It includes shear in the porous layer and only viscoelasticity of the skeleton. Excellent agreement is found with the full numerical model.