Abstract: On the basis of the statistical turbulence theory of the porous metal material, an analysis model which can be used under the high temperature and high sound pressure level (SPL) conditions is obtained by considering the influence of temperature and pressure on the acoustical parameters. The relationship between the acoustical pressure amplitude and wire diameter, porosity and other physical parameters at various temperatures and SPL are investigated. It is shown in the results that the acoustic pressure amplitude increases with the increase of either the temperature or the sound pressure level. The theoretical results are in good agreement with existing experimental results. The work in this paper provides a theoretical basis for the vibration and noise reduction design of porous metal materials at high temperature and high acoustic pressure level.