We consider here composite coating layers to be used as ''acoustic abs
orbers'' which are able to attenuate broad-banded acoustic signals and
minimize reflection. In order to effectively attenuate the acoustic w
ave, a loaded composite coating layer is designed with a binder materi
al and loading configuration combination that allows both impedance ma
tching between the fluid and material front face as well as extinction
of the signal due to scattering and absorption effects. We discuss in
detail the scattering of elastic waves from elastic spheres and emplo
y an exact Mie-scattering solution to this problem. We then develop a
new formal hierarchy for the multiple scattering of elastic waves, whi
ch is used to calculate the bulk wave properties of the composite coat
ing. Using these results we show the reflection coefficient for a comp
osite coating layer as a function of scatterer size and coating thickn
ess for a variety of cases.