  We develop a formalism for the calculation of the frequency band structure of
a phononic crystal consisting of non-overlapping elastic spheres, characterized
by Lam\'e coefficients which may be complex and frequency dependent, arranged
periodically in a host medium with different mass density and Lam\'e
coefficients. We view the crystal as a sequence of planes of spheres, parallel
to and having the two dimensional periodicity of a given crystallographic
plane, and obtain the complex band structure of the infinite crystal associated
with this plane. The method allows one to calculate, also, the transmission,
reflection, and absorption coefficients for an elastic wave (longitudinal or
transverse) incident, at any angle, on a slab of the crystal of finite
thickness. We demonstrate the efficiency of the method by applying it to a
specific example.
