In order to generate anomalous transmission characteristics different from traditional natural acoustic materials and provide new ideas for acoustic communication, acoustic detection and directional transmission with low loss, COMSOL finite element method was used to simulate the propagation characteristics of acoustic waves in local resonant artificial gradient structures. The simulation results showed that after a series of low transmission in the wave plane, the designed model absorbed most of the incident acoustic waves. At the same time, on the other side of the model, the acoustic waves gathered a new focus at the exit acoustic waves. In addition, the closer the resonant frequency, the transmission properties of acoustic waves was relatively better. Because the artificial acoustic design flexibility and control structure, so can according to the specific situation in the practical application in the design of the structure, make its resonant frequency acoustic signal transmission needs, to improve the efficiency of acoustic wave transmission, such as practical underwater acoustic source detection, acoustic communication provides new train of thought.