This paper proposes a new numerical modeling approach for porous liner with application to duct aeroacoustics which is different from classical impedance modeling of the lined surface. Direct aeroacoustic simulation (DAS) is adopted to describe the flow dynamics and acoustics inside porous liner by solving unsteady compressible Navier-Stokes equations with source terms that model the porous effect. Brinkman penalization method and Brinkman-Forchheimer-extended Darcy model are attempted to model the flow in porous medium. The single domain formulation eliminates the need to specify boundary conditions at fluid and porous interface explicitly. The in-house DAS code based on space-time conservation element and solution element (CE/SE) scheme is implemented to resolve low Mach number duct aeroacoustic problems with porous liner. The validation approaches and results are reported in this paper.