Abstract: This paper analyzes the geometry of the Cymbal transducer cell with finite element method.The simulation result is compared with that of the actual value.In this study,through array the Cymbal transducer cell,a new thin panel underwater acoustic smart material which suited for use at low frequencies below 10 kHz is designed.The acoustic emission properties of two piceces of Cymbal piezocomposite smart material with different sizes and structure have been measured and calibrated.The experimental research of active duct noise control in the the pulse tube is accomplished,in which a piece of Cymbal piezocomposite smart material is used as the absorption material.The results indicate that the Cymbal piezocomposite smart material is a thin,low frequency,broadband and high power underwater active noise absorption material which built by Cymbal transducer array.