The problem of damping of gravity waves over a permeable sea bed of great depth is re‐examined, using a more rigorous approach than that employed by Putnam in 1949 It is found that Putnam's approximate method of analysis is justified in view of the smallness of the permeability factors commonly encountered. However, a misinterpretation error was discovered in Putnam's paper which makes his dissipation function too great by a factor of four
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