A two-layer model, with the upper layer being the perfect fluid and the lowerlayer being the pseudo-plastic fluid describing water wave attenuation over mud bed, wasestablished. A simplified method based on the principle of e-quivalcnt work was applied to solve theboundary value problems. The computational results of the model show that the two-layer perfectfluid model and the perfect-viscous fluid model are all special cases of the present model. Thecomplex nonlinear properties of wave attenuation over mud bed, can be explained by the presentmodel, e. g., the wave dissipation rale decreases wilh the wave height in certain cases, while thesmall wave propagates over mud bed with less energy dissipation and large wave attenuates rapidly inother cases. Other factors influencing the wave attenuation were also discussed.