The Passive acoustic control is used in various fields, such as structures, automobiles, aircraft and so on. It is used in variety of acoustic field with the absorbing material, as one of the methods which can control the acoustic in optional space. In that case of passive control using this absorption material, it would be important to maximize the control performance of material property, numbers, geometry shape and the attached location of boundary area of the absorbing material. But realistically these variables, specially material Property, have no broad choice. Therefore, the position of absorbing material is the most important variable. In this study, we use the optimization method to minimize acoustic energy of optional space in the interest frequency attaching some absorbing materials to the boundary area. For analysis and optimization, this study uses the FEA and the conjugate gradient method. This optimization process is very efficient and useful in the passive acoustic control.