Localized resonance in phononic crystal, composed of three-dimensional arrays of composite units, has been discovered recently. The composite unit is a high-density sphere coated by soft silicon rubber. In this Letter, the absorptive properties induced by the localized resonance are systemically investigated. The mode conversions during the Mie scattering of a single coated lead sphere in unbounded epoxy are analyzed by referring the elements of the scattering matrix. Then the anechoic properties of a slab containing a plane of such composite scatterers are investigated with the multiple-scattering method by accounting the effects of the multiple scattering and the viscous dissipation. The results show that the longitudinal to transverse mode conversion nearby the locally resonant region is an effective way to enhance the anechoic performance of the finite slab of phononic crystal. Then, the influences of the viscoelasticity of the silicon rubber and the coating thickness on the acoustic properties of the finite slab are investigated for anechoic optimization. Finally, we synthetically consider the destructive scattering in the finite slab of phononic crystal and the backing, and design an anechoic slab composed of bi-layer coated spheres. The results show that the most of the incident energy is absorbed at the desired frequency band.