Abstract: The sandwich structure acoustic absorption composite materials which reinforced by continuous fiber was fabricated by vacuum assisted resin injection (VARI). The mechanical behavior of the sandwich structure composites reinforced in axial orientation is evaluated under axial compression and bend loads. The underwater acoustic absorption behavior is tested by acoustic impulse tube test system. The results indicated that the absorption core layer, composite panels and the lattice structure formed a whole structure and the fabrication method is feasible. Compared with materials of the same kind, the axial compression and the bending rigidity of the grooved perforation sandwich structure, is improved by an order of magnitude and doubled, respectively, while the acoustic property has no obvious change.