Sandwich composite is a new structure of acoustic stealth structure, implementing both loading and acoustic stealth. The syntony of cavum can improve the absorption effect in low frequency. This paper uses FEM analysis method, which has been proved theoretically with typical cases and experimental results, to analyze the effect of sandwich material parameter and cavum physical in water backing. The reflection and absorption coefficient in different module, poisson ratio, and density of sandwich, and different depth, location, diameter, interval, and shape of cavum are analyzed. It can support the acoustic design of underwater sandwich composite structure with cavum.