  In this paper, we propose a continuously tunable acoustic metasurface
composed of identical anisotropic resonant units, each of which contains a
rigid pedestal and a rotatable inclusion with space coiling-up structure. The
metasurface can manipulate the reflected phase by adjusting the rotational
angle of inclusion. The theoretical analysis shows that the
polarization-dependent phase change can be induced by the even-order standing
wave modes inside inclusion. By utilizing the rotatable inclusion, we design a
tunable acoustic carpet cloaking device, which works with a wide range for
incident angle. When incident waves come from different directions, the
cloaking effect can be obtained by arrange the rotational angle of each
inclusion.
