Water’s acoustic properties have been studied a lot. However, these studies were mainly focused on water’s properties of sound reflection and dissemination. Studies of sound absorption properties of composite structures made of water and other soundabsorbing materials are very few. In this study, a resonant absorption principle based novel water filmair layered structure is developed. By changing the thickness of water film, the absorption of this new structure can be modulated. Moreover, reverberation time experiments in a real scale test installation are designed to quantify the new structures diffusion absorption coefficients. The result shows that this multilayered composite structure produces a good absorption for low frequency sound, and the absorption properties depend on the water film thickness.