The PML developed for the radio wave propagation is a powerful numerical domain truncation technique. We perform an analytic study on the reflection from the PML inserted in the ocean bottom. In the ocean bottom, we show the PML to have the improved performance but simultaneously the degeneration below the critical angle of the fast ocean bottom. The degeneration of the PML can be simply relaxed by stretching the thickness of the PML or putting the attenuation coefficient to the ocean bottom. As a better solution, we propose the improved truncation technique based on the PML and the non-local boundary condition. Finally, we apply the PML to the acoustic wave propagation using split-step Pade PE solver. For the problems of the ocean waveguide, the numerical efficiency of the PML is examined and the usefulness of the PML is confirmed.