I know this is a super old question but I was confused by the same thing on mcat-review.org. After some struggling I think I figured out the answer.
So, "Sound attenuation is the greatest for soft, elastic, viscous, less dense material." We will define attenuation as a reduction in signal.
Stoke's law of sound attentuation ->
, where n = viscosity, w = frequency, p = density, and V = velocity.
viscosity - it makes sense that there would be more attenuation as viscosity increases. viscosity defined as the extent to which a fluid resists a tendency to flow. a more viscous fluid has greater friction and does more work against the propagating sound wave. we know that a wave is a transport of energy, so work done against it means there is less energy being propagated.
frequency - the number of wave oscillations per second. the more oscillations the more compressions of the air particles. more compressions means more energy lost as heat = greater signal attenuation
density - the less dense the medium the greater distance between air particles and the less chance propagation = reduced signal. energy has a greater chance of being absorbed into matter.
velocity - speed of a longitudinal wave:
first, you need to remember the definitions of bulk and young's moduli. a bulk modulus describes a material's compressibility. the speed of sound in a liquid is greater than a speed of sound in a gas because the bulk modulus in liquids is GREATER. the bulk modulus is used to describe the inverse of a substance's compressibility. since liquids are less compressible than solids their bulk modulus is greater so sounds propagate through them faster.
young's modulus is the ratio of stress/strain. basically it describes how much a material deforms when you apply a certain force to it. steel has a greater young's modulus than rubber because you can apply a lot of force to try and bend steel but nothing will happen, while if you apply a lot of force to deform a rubber band that's easy.
so in order to maximize attenuation we want to minimize velocity, which would decrease the denominator in Stoke's law. to decrease velocity we want to decrease the bulk/young's modulus, hence we want to use soft and elastic materials. elastic materials are those with a lower young's modulus which decreases the numerator in the velocity equation, which decreases velocity and increases sound attenuation. soft could refer to the bulk moduli. something softer is more compressible which means it has a smaller bulk modulus, which decreases velocity and increases sound intensity.
caveat: there is a caveat, which is the density term in the speed of a longitudinal wave equation. if you only considered this equation then you would think that we want to use more dense objects to decrease velocity, and therefore increase sound attenuation. however, there are two things to note. as previously mentioned, sound travels faster in solids/liquids than gases even though they are both more dense than liquids. the increase in velocity due to the greater young/bulk moduli OUTWEIGHS the decrease in velocity due to the greater densities. similarly, if we were to substitute the longitudinal wave equation into Stoke's equation we would get the square root of the bulk/young moduli in the denominator and the square root of the density in the numerator. therefore, decreasing density in the denominator has a greater effect in increasing sound attenuation than the effect increasing density has on increasing sound attenuation. combining the equations also shows how we maximize attenuation by minimizing the bulk/young modulus = using more elastic/softer materials.
with regards to why a slower moving wave has greater attenuation I think it's probably due to the greater ability of the medium (matter) to absorb energy being transmitted.
I could be completely wrong about all this but it was really bugging me so I had to form some sort of a solution. I'm going to start answering every question I see on here. I should probably learn to shorten my answers :O