In this paper, we study the acoustic properties of porous media saturated by an incompressible viscoelastic fluid. The model considered here consists of a linear deformable porous skeleton having memory that is surrounded by a viscoelastic Oldroyd fluid. Assuming the microstructures to be almost periodically distributed and under the almost periodicity hypothesis on the coefficients of the governing equations, we determine the macroscopic equivalent medium. To achieve our goal, we use some very recent tools about the sigma convergence of convolution sequences.Let Y D .0, 1/ N (N D 2 or 3 being fixed once for all here and in the sequel) be the reference cell, and let Y 1 and Y 2 be two open disjoint subsets of Y representing the local structure of the skeleton (which is a linear elastic material) and the local structure of the fluid, respectively. We assume that Y 1 Y, Y D Y 1 [ Y 2 , Y 2 is connected and that the boundary @Y 1 of Y 1 is Lipschitz continuous. Moreover, we assume that Y 1 and Y 2 have positive Lebesgue measure. Let S Z N be an infinite subset of Z N , and let