Based　on　the　requirements　of　underwater　acoustic　stealth,　the　classification　and　research　background　of　acoustic　coatings　are　introduced　herein.　The　research　significance　of　acoustic　coatings　is　expounded　from　the　perspective　of　both　the　military　and　civilian　use.　A　brief　overview　of　the　conventional　design　process　of　acoustic　coatings　is　presented,　which　describes　the　substrates　used　in　different　countries.　Aimed　at　the　local　design　of　acoustic　coatings,　research　progress　on　passive　and　semi-active/active　sound　absorption　structure　is　summarized.　Focused　on　the　passive　acoustic　coatings;　acoustic　cavity　design　and　optimization,　acoustic　performance　of　acoustic　coatings　with　rigid　inclusions　or　scatterers,　and　acoustic　coatings　with　a　hybrid　structure　are　discussed.　Moreover,　an　overview　of　the　overall　design　of　acoustic　coatings　based　on　the　sound　field　characteristics　of　the　submarine　is　also　presented.　Finally,　the　shortcomings　of　the　research　are　discussed,　breakthroughs　in　acoustic　coating　design　research　are　forecast,　and　the　key　technical　issues　to　be　solved　are　highlighted.