In this note we investigated the effects of a thin visco-elastic mud layer on wave propagation. Within the framework of linear water-wave theory, analytical solutions are obtained for damping rate, dispersion relation between wave frequency and wave number, and velocity components in the water column and mud layer. The wave attenuation rate reaches a maximum value when the mud layer thickness is about the same as the mud boundary layer thickness. Heavier mud has a weaker effect on the wave damping. However, the wave attenuation rate does not always decrease as the elastic shear modulus increases. In the range of small values for elastic shear modulus, the wave attenuation can be amplified quite significantly. The current solutions are compared with experimental data with different wave conditions and mud properties. In general, good agreements are observed.