An anechoic and decoupling coating for use on the surface of an underwatertructure for decoupling structural vibrations from the water and for absorbing waterborne acoustic waves directed toward the structure from an external source such as a sonar. The coating is an elastomeric matrix containing sealed air-filled cavities as well as random labyrinths of small water-filled passages running throughout and in open communication with a surface facing the water. Acoustic waves incident upon the water-facing surface cause time varying shear and bulk deformations within the matrix. As a result of these deformations, acoustic energy is dissipated by hysteretic damping of the elastomeric matrix as well as by viscosity due to water movement to and fro within the passages and into and out of the matrix. The invention described herein may be manufactured and used by or for the Government of the United States of America for governmental purposes without the payment of any royalties thereon or therefor.