Viscoelastic material acoustic coating plays an important role in noise and vibration control of underwater equipment. The dynamic mechanical properties of the viscoelastic material have a direct effect on the sound absorption performance of the acoustic coating. The influence of Poisson’s ratio on sound absorption performance is studied. A finite element model was established to calculate the sound absorption performance of three typical acoustic coatings: homogeneous acoustic coatings, Alberich acoustic coatings, and trumpet cavity acoustic coatings, and the influence of Poisson’s ratio on the sound absorption performance of the three kinds of acoustic coatings was analyzed. The results show that when Poisson’s ratio varies from 0.49 to 0.4999, the larger Poisson’s ratio is, the larger the frequency of the first absorption peak is, the smaller the absorption coefficient below the frequency of the first absorption peak is, and the smaller the average absorption coefficient in the whole analysis frequency range is. The dynamic Poisson’s ratio with the change of frequency is obtained by interpolating the test results and static Poisson’s ratio finite element calculation results. The calculation results show that the dynamic Poisson’s ratio can get more accurate calculation results. This work can provide a reference for researchers to set Poisson’s ratio in theoretical analysis and finite element analysis of acoustic coating.