Linear potential theory is applied to the analysis of wave motion thro
ugh a two-layer porous structure. For special cases, the characteristi
cs of waves in nondissipative, weakly, as well as strongly, dissipativ
e media and their relations with the inertial and resistive properties
of the media are explored. It is noted that in a nondissipative mediu
m, the wave components are either nonpropagative or nondecaying. In a
dissipative medium, however, they are always propagative and decaying
as well. The reflection, transmission, and dissipation of monochromati
c incident waves by a rectangular block, with typical dissipative char
acteristics and various thickness as well as submergence of its crest
are studied by the method of matched velocity potentials. It is found
that there is an optimum thickness for a porous structure beyond which
any further increase of the thickness may not lead to an appreciable
improvement of its functional performance in reducing the transmission
and reflection. It is also discovered that a medium of moderate perme
ability may be favorable in the design of a wide-crested breakwater if
the wave heights on both front and lee sides of the structure are req
uired to be controlled.