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The article deals with the contribution of reflection effects to the attenuation properties of cancellous bone. The bone behaviour is simulated by the multiscale finite element method, a numerical homogenization approach, suitable for the modelling of heterogeneous material with a highly oscillatory microstructure. The focus is on the modelling of a novel type of the representative volume element, which apart from the solid framework filled with fluid marrow also includes an infinitesimally thin 'transition' layer at the contact of the phases. The mentioned layer is implemented in order to simulate the amplitude transformation of an incident wave and to take the loss of energy caused by the reflection into account. The given numerical examples consider the simulation of wave propagation through a sample while the excitation frequency is varied. The numerical values are compared with the results which are determined without considering the reflection, in order to point out the contribution of the newly introduced phenomenon. © 2012 Copyright Taylor and Francis Group, LLC.