A linear acoustic analysis has been performed to elucidate damping characteristics of acoustic cavities in a liquid rocket combustor. Results have shown that resonant frequencies of acoustic cavity obtained by classical theoretic approach and by the present linear analysis are somewhat different with each other. This difference is attributed to the limitation of the simplified classical theory. To quantify the damping characteristics, acoustic impedance has been introduced and resultant absorption coefficient and conductance have been evaluated. Satisfactory agreement has been achieved with previous experiment. Finally the design procedure for an optimal tuning of acoustic cavity has been established.