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This paper presents the problem of modeling poroelastic material on a moving structure. It presents the ambiguity of using estimated or measured surface impedance on a rigid structure as opposed to transfer impedance, which takes into account the movement of the structure to which a porous material is fixed. Biot's model for prediction of surface impedance is presented, and the transfer impedance is defined on the basis of this model. A case where several layers of porous material are fixed to a moving wall is also studied. Finally, it presents the level of agreement with experimental measurements in a coupled fluid–structure problem when an impedance considering a fixed structure and an impedance considering a moving structure are used.