In terms of viscoelasticity, the relevant theory of wave in granular media is analyzed in this paper.Under the conditions of slight deformation of granules, wave equation, complex number expressions of propagation vector and attenuation vector, attenuation coefficient expressions of longitudinal wave and transverse wave,etc, are analyzed and deduced. The expressions of attenuation coefficients of viscoelastic longitudinal wave and transverse wave show that the attenuation of wave is related to frequency. The higher the frequency is, the more the attenuation is, which is tested by the laboratory experiment. In addition, the energy dissipation is related to the higher frequency wave that is absorbed by granular media. The friction amongst granular media also increase the energy dissipation. During the flowing situation the expression of transmission factor of energy shows that the granular density difference is the key factor which leads to the attenuation of vibrating energy.This has been proved by the experiment results.