A new absorption material, cellulose sponge soaked in cement, was made for anechoic water tank and its acoustical properties were investigated by pulse methods. The sound absorption coefficient a (dB/cm) of the material was obtained in the frequency range of 40~120kHz from the echo reduction ER (dB) and insertion loss IL (dB) data. The result was averagely 1.8dB/cm higher than the sound absorption coefficient a (dB/cm) of cork-filled rubber which is one of the most effective absorption materials. The wedge (1.2~5.0cm long) type absorption tiles were made with this new material. The echo reduction ER (dB) of the absorption tile with 5.0cm wedge measured in water tank was higher than 20dB in the experimental frequency range.