We introduced an approach of modeling of a sound absorbing medium that had different absorbing coefficient according to frequency. To obtain the time domain result of the frequency characteristics of a sound absorbing medium, transmission line matrix modeling was used. To input sound absorbing effect in TLM modeling, we added a FIR filter at a node instead of absorbing component using resistance component. There were simulated the characteristics of time-shift, low pass filter, high pass filter using the FIR filter with 7-tap coefficients, then compared with theoretical results. From various simulation results, we could find that added FIR filter coefficient in TLM modeling was an useful way to model a sound absorbing medium.