The Arctic region is undergoing drastic environmental change. In recent studies (Nuttall, 2018;Richter-Menge et al., 2018), this area is warming at more than twice the global average due to the Arctic amplification effect. Most human activities in the Arctic Ocean require knowledge of the ocean environment. According to the research of Timmermans and Marshall (2020), complex ocean currents and drifting ice floes at high latitudes are major environmental features of the Arctic Ocean. Wang et al. have already researched ocean current-dependent acoustic propagation modeling (Wang et al., 2021). However, the ice floes-dependent acoustic propagation modeling has not been solved. Applying the drifting ice floes to the acoustic propagation modeling will forward the Arctic Ocean oil exploration, fishery survey, mineral extraction, shipping planning and tourism (Worcester et al., 2020).Arctic ice floes have a general structure and a microstructure (Thomas & Dieckmann, 2010). The general structure contains the physical parameters describing the form of ice floes, such as ice concentration and thickness. The microstructure contains physical parameters describing the interior of ice floes like temperature, salinity, and density. Scientists have done much work on the general structure. Some scholars proposed the earliest sea ice model for acoustic and described the sea ice as semi-elliptical protrusions on a randomly distributed free or rigid base surface (Burke & Twersky, 1966;Diachok, 1976). To verify the Burke model, Yang measured sonic reflectivity below 1 kHz and found the sea ice could be seen as a smooth homogeneous medium (Yang & Votaw, 1981). In 1992, based on the Biot theory, Rajan also suggested that sea ice could be treated as a brine-saturated porous