Underwater tanks for calibration are commonly used for transducer calibration
and acoustic characterization. However, low frequency range is limited by
tank dimensions and wall proximity to sound source. A possible solution may be
to develop methods for underwater source characterization taking into account
the reverberant field originated in the tank, but these methods are unable to solve
source directivity. In this paper we show the development of a method for the acoustic
characterization of underwater sources based on a simulated free-field scenario
with absorbent material.