Theoretical study and calculation on the acoustic properties of perforated panel absorber with absorbing material was elucidated. Comparison in absorption characteristics of absorbing structure between the perforate panel closely pasted with the absorbing materials and the sound absorbing structure of the inner wall of cavity closely pasted with the absorbing materials was made. The effect of sound absorbing structure parameters on absorption characteristics was analyzed. All these provided a reference for the application of perforated panel absorber in noise control engineering. Compound perforated panel absorber was applied into engineering and the satisfactory result has been acquired. 