Abstract: Styrene butadiene rubber(SBR) is one of the commonly used underwater sound absorption rubber. Here were studied the effects of styrene content and polarizability of SSBR molecular structure on its sound absorption properties. The results of sound absorption test showed that the sound-absorbing performance changed little with the increase of test pressure. The sound absorption performance of SSBR with lower styrene content was poor under various test pressures. With the increase of styrene content in the chain, the sound absorption performance was obviously improved. Polarization modification of SSBR could effectively improve its sound absorption under pressure. When the mass fraction of polarizing group reached 10%, the sound absorption performance was obviously improved.