Abstract. In the present study, acoustic wave propagation in acoustic tube in-corporating sound absorbing material is simulated using Cellular Automata (CA). CA is a discrete system which consists of finite state variables, arranged on a uniform grid (cell). CA dynamics is described by a local interaction rule, which is used for computation of new state of each cell from the present state at every time step. In this study an acoustic tube model is introduced in which ab-sorbing material is characterized by direct modeling of porosity and flow resis-tance. Direct numerical simulation CA model is performed and evaluated by absorp-tion coefficient using standing wave ratio measure. The results showed good correspondence with analytical solutions.