This study examines the hydrodynamic performance of a wave absorbing double curtain-wall breakwater. The breakwater consists of a seaward perforated wall and a shoreward impermeable wall. Both walls extend from above the seawater to some distance above the seabed. Then the below gap allows the seawater exchange, the sediment transport and the fish passage. By means of the eigenfunction expansion method and a least square approach, a linear analytical solution is developed for the interaction of water waves with the breakwater. Then the reflection coefficient, the transmission coefficient and the wave forces acting on the walls are calculated. The numerical results obtained for limiting cases agree very well with previous predictions for a single partially immersed impermeable wall, the double partially immersed impermeable walls and the bottom-standing Jarlan-type breakwater. The predicted reflection coefficients for the present breakwater also agree reasonable with previous experimental results. Numerical results show that with appropriate structure parameters, the reflection and transmission coefficients of the breakwater may be both below 0.5 at a wide range of the relative water depth. At the same time, the magnitude of wave force acting on each wall is small. This is significant for practical engineering.