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The movement of waves propagating over a horizontally submerged perforated plate with waterfilled chambers bellow the plate was investigated by using linear potential theory. The analytical solution was compared with laboratory experiments on wave blocking. The analysis of the wave energy dissipation on the perforated bottom surface shows that the effects of the perforated plate on the wave motion depend mainly on the plate porosity, the wave height, and the wave period. The wave number is a complex number when the wave energy dissipation on the perforated plate is considered. The real part of the wave number refers to the spatial periodicity while the imaginary part represents the damping modulus. The characteristics of the wave motion were explored for several possible conditions.