In this paper the influences of viscoelastic absorption of materials on the directivity and DOA estimation of acoustic vector sensor installed on the carrier are investigated by virtue of theoretical analysis and experimental results. First, the mathematical model, consisting of absorption material and carrier structure, is established, and the acoustic characteristics of the composite materials in the case of sound propagation are analyzed. On that basis, the acoustic characteristics picked up by the vector sensor are studied by finite element method (FEM) coupling boundary element method (BEM) before and after the covering of absorption material. The influences of absorption material on the directivity of vector sensor are studied by theoretical calculation and numerical analysis, and the DOA estimation accuracy of the vector sensor before and after covering by sound absorption material is calculated. Results are proved to be valid by the experiment in the anechoic tank.