Abstract: The rapid improvement of modern sonar detection technology have higher demand for high-performance underwater sound adsorption components, especially in low frequency sound range. However, the existing components such as pore structure, particle scattering structure and phononic crystals exhibit unsatisfied effect. To alleviate the problems, we propose a type of underwater sound adsorption component based on particle damping, which can increase mechanical energy loss with collisions of particles, calculate the influences of particle material, filling rate, size and other parameters on the dissipated energy by the discrete element model, and then investigate the motion law and energy dissipation effect of particles under sound stimulation. The underwater sound adsorption component based on particle damping may provide a unique paradigm for underwater acoustic stealth technology.