This paper presented an analytical method for investigating the vibroacoustic response of polymethyl methacrylate composite shells reinforced by CNTs resting on an elastic foundation under thermal loading. This structure is submerged in a moving fluid and excited by an acoustics plane wave. The CNTs are assumed to have a graded distribution in the polymethyl methacrylate matrix. The properties of the CNTs are assumed to be temperature-dependent. Different types of CNTs distributions such as UD, X, V, and O are considered. The Winkler–Pasternak model is applied to describe the vibrational behavior of the elastic foundation. The equations of motion of the structure are based on Hamilton’s principle using the TSDT, considering the effects of shear and rotation. To validate the present analytical method, the obtained results are compared with those of other researchers. Next, the effects of various significant parameters such as elastic foundation, temperature gradient, CNTs distributions, and Mach number on the TL are studied. The results show increasing the temperature reduces the TL because the stiffness bending of the structure decreases. It can be seen that the addition of CNTs to the matrix, with an appropriate volume fraction, improves the sound transmission loss due to the enhancement of stiffness.
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