The effect of mechanical relaxation time in the elastic wave propagation in elastic materials with voids is investigated. The phase speed and the attenuation coefficients are obtained and observed the effect of mechanical relaxation time. The phenomenon of reflection of elastic waves due to the incident waves from a plane boundary of elastic materials with voids is studied. The amplitude and energy ratios of the reflected waves are obtained. Numerically these ratios, phase speeds and the corresponding attenuation coefficients are computed for a particular model and the effect of mechanical relaxation time is discussed.