An underwater structure is proposed for simultaneous detection and stealth purposes by embedding periodic signal conditioning plates (SCPs) at the interface of two elastic coatings attached to an elastic plate. Results show that the embedded SCPs can enhance sound absorption at frequencies below the coincidence frequency of the plate (fc). Significantly enhanced absorption occurs at five peaks, of which the peak due to excited localized bending resonance in the outer coating between SCPs is the most significant. When the dilatational velocity of the outer coating equals that of the inner coating, nearly total absorption occurs in a wideband, owing to strong coupling between the localized waveguide resonance in the outer coating and that in the inner coating, and the diffraction waves by the SCPs. Meanwhile, an amplified acoustic signal of over 14 dB is observed at most frequencies within 0 ∼ fc at the coatings' interface close to the SCPs' edges, owing to focused stress formed there. Peaks in the signal response at maximal 30 dB are also observed. These peak frequencies are coincident with or close to the peak frequencies of absorption, demonstrating that significantly enhanced acoustic signal and absorption can be achieved simultaneously through the use of embedded periodic SCPs.