In this work, an ultrathin acoustic metamaterial formed by space-coiled water channels with a rubber coating is proposed for underwater sound absorption. The proposed metamaterial achieves perfect sound absorption (\documentclass[12pt]{minimal}
				\usepackage{amsmath}
				\usepackage{wasysym} 
				\usepackage{amsfonts} 
				\usepackage{amssymb} 
				\usepackage{amsbsy}
				\usepackage{mathrsfs}
				\usepackage{upgreek}
				\setlength{\oddsidemargin}{-69pt}
				\begin{document}$$\alpha$$\end{document}α> 0.99) at 181 Hz, which has a deep subwavelength thickness (\documentclass[12pt]{minimal}
				\usepackage{amsmath}
				\usepackage{wasysym} 
				\usepackage{amsfonts} 
				\usepackage{amssymb} 
				\usepackage{amsbsy}
				\usepackage{mathrsfs}
				\usepackage{upgreek}
				\setlength{\oddsidemargin}{-69pt}
				\begin{document}$$\lambda {/}162$$\end{document}λ/162). The theoretical prediction is consistent with the numerical simulation, which demonstrate the broadband low-frequency sound absorption performance of the proposed super absorber. The introduction of rubber coating leads to a significant decrease of the effective sound speed in the water channel, resulting in the phenomenon of slow-sound propagation. From the perspective of numerical simulations and acoustic impedance analysis, it is proved that the rubber coating on the channel boundary causes slow-sound propagation with inherent dissipation, which is the key to meet the impedance matching condition and achieve perfect low-frequency sound absorption. Parametric studies are also carried out to investigate the effect of specific structural and material parameters on sound absorption. By tailoring key geometric parameters, an ultra-broadband underwater sound absorber is constructed, with a perfect absorption range of 365–900 Hz and a deep subwavelength thickness of 33 mm. This work paves a new way for designing underwater acoustic metamaterials and controlling underwater acoustic waves.