The concentrated suspension theory in granular media set up by the author is presented concisely in this paper. By comparing its numerical results with the relevant data published, a satisfactory consistency can be obtained. As far as the relationship of the attenuation coefficients in marine sediments to the frequency is concerned, there has been a controversy among some authors for a long time, i.e. it appears to be a linear dependence upon frequency in the high-frequency range (higher than several kilohertz) and to be some deviation from first power dependence in the low-frequency range (lower than 1 kilohertz). However, according to our theory, reasonable unity can be acheived for them. Through an investigation on the measurement of the granular media by means of the acoustic method, the author believe that besides the mean diameter, the second granular parameter (such as the sorting coefficient) is necessary for a full characterization of granular media.This theory may give a theoretical basis to design new equipment for measuring granular parameters.