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We present a simple model for optimizing the absorption of acoustic waves by abubble meta-screen (a single layer of bubbles entrapped in a soft elastic medium). This modelpredicts a maximal absorption if the viscosity of the medium is chosen according to the geometryof the meta-screen. The case of a meta-screen close to a rigid interface is also presented, suggestingthat super-absorption can be achieved with optimal viscosity.

Metamaterials; Phononic crystals