為了能夠瞭解材料在水中的聲音阻抗特性，本研究製作了能夠在內部充滿水體的阻抗管，並搭配水中聲學儀器建置了一套用於研究材料在水中之聲學阻抗的量測系統。不同於一般用以量測材料在空氣中阻抗特性的空氣阻抗管，在充水阻抗管中利用傳統的雙麥克風方法進行量測時，容易於實驗過程中引進相當多的誤差因素，如管中結構對聲場的干擾、水中氣泡對聲場的影響等。為了修正上述因素對實驗結果的影響，本文將充水阻抗管改為直立以進行實驗，並且引進一三參數校正的方法，取代傳統應用於空氣阻抗管的交換麥克風校正法。
本文於實驗中利用聲波由水中正向入射自由液面的反射係數量測，驗證了本研究之充水阻抗管量測系統和三參數校正量測方法的量測準確性，及量測結果之可重複性。並且於實驗中比較不同量測校正方式、聲源拍發模式、量測儀器選用對量測結果的影響，提供後續相關研究之參考。
最後，本文在充水阻抗管中進行實際水中吸音材料的反射係數與聲阻抗值量測，主要針對可塗覆於船體以達到抗蝕和吸音效果的複合塗層進行比較，量測實驗中證明將添加膨脹石墨或玻璃微珠等細微粒子的高分子材料封孔劑，填充於鋅鋁抗蝕塗層之上作為封孔層時，可使複合塗層達到吸音效果。本文亦針對鋼板、矽膠和聚氨脂等三種單一材料進行水中聲波的反射係數量測，以提供後續相關研究比較。

This work develops a water-filled impedance tube for measuring the underwater acoustic impedance of sound-absorbing materials. Contrary to the measurements carried out with an air-filled impedance tube, the underwater experiments were conducted with the tube set up in a vertical position. This purpose is to release the residual bubbles in the water and thus reducing the effects of air bubbles on the sound propagation in the water. The three-parameters-calibration method was employed to calculate the acoustic impedance and reflection coefficient of various materials. In the experiments, the tube with a water-air interface was carried out firstly to validate the repeatability and accuracy of the experimental data, as the reflection behavior of sounds at this interface has been known. After the validation, acoustic reflection behaviors of the uncoated steel plate and the steel plates with a composite coating containing various additives were systematically studied and compared. The experimental data reveals that the steel plate sprayed with the composite coating consisting of zinc-aluminum alloy as a corrosion resistance layer, epoxy as a sealing layer and an expansion of graphite or micro-spherical glass as an additive, possesses most significant sound-absorbing ability.

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