There was a previous study to derive the sound absorption coefficient of the powder layers comprising powder particles with a diameter of a few tens of μm. According to this previous method, the impact of air viscosity at the boundary layer generated in the pores between the powder particles is neglected. Therefore, precision is not guaranteed when the particle diameter is relatively large or when the density is relatively high. In the present study, to obtain the sound absorption coefficient of the powder layer more accurately, in addition to the above-described longitudinal vibration mode, the energy damping property of the boundary layer viscosity was calculated using the transfer-matrix method. As a result, when the longitudinal vibration mode and boundary layer viscosity were considered, the theoretical value tended to be closer to the experimental value than when only the longitudinal vibration was considered.