This research work focuses on the analysis of multi-layered, anechoic tiles for underwater applications, especially in the field of communications. It is firstly shown how the sound absorbing properties of viscoelastic materials can be modified and enhanced by the proper use of fillers, such as lead oxide and mica. Successively, a new method for identifying the viscoelastic frequency-dependent properties of such materials from experimental data is presented. The method is based on a variational method analogous to the Hamilton Principle. It allows calculating hard-to-find properties such as the complex viscoelastic response functions and the complex Poisson ratio. After the materials properties have been determined, it is shown how they can be incorporated into the combined finite-element-boundary element method to provide accurate numerical solutions to the acoustic scattering problem. A tile made of three layers, a reflecting aluminium layer, an absorbing butyl rubber layer and a matching layer made of a regular grid of polyurethane cones is finally analysed in several scattering and geometrical configurations. The scattering patterns produced by a plane wave incident on the tile are plotted, discussed and compared with experimental data obtained from in-tank scattering measurements of a model tile.