Numerical seismic wave field simulation is essential for studying the dynamic responses in semi-infinite space, and the absorbing boundary setting is critical for simulation accuracy. This study addresses spherical waves incident from the free boundary by applying dynamic equations and Rayleigh damping. A new multi-directional viscous damping absorbing boundary (MVDB) method is proposed based on regional attenuation. An approximate formula for the damping value is established, which can achieve absorbing the boundary setting by only solving the mass damping coefficients without increasing the absorbing region grid cells or depending on the spatial and temporal walking distance. The validity and stability of the proposed method are proven through numerical calculations with seismic sources incident from different angles. Meanwhile, the key parameters affecting the absorption of the MVDB are analyzed, and the best implementation scheme is provided. In order to meet the requirements of mediums with different elastic parameters for boundary absorption and ensure the high efficiency of numerical calculations, the damping amplitude control coefficients k can be set between 1.02 and 1.12, the thickness of the absorbing region L is set to 2–3 times of the wavelength of the incident transverse wave, and the thickness of the single absorbing layer is set to the size of the discrete mesh of the model Δl.