Gradient index media, which are designed by varying local element properties in given geometry, have been utilized to manipulate acoustic waves for a variety of devices. This study presents a cylindrical, two-dimensional acoustic “black hole” design that functions as an omnidirectional absorber for underwater applications. The design features a metamaterial shell that focuses acoustic energy into the shell's core. Multiple scattering theory was used to design layers of rubber cylinders with varying filling fractions to produce a linearly graded sound speed profile through the structure. Measured pressure intensity agreed with predicted results over a range of frequencies within the homogenization limit.