This report deals with a theoretical and experimental study of the low frequency sound absorption characteristics of perforated honeycomb sandwich panels. The derivations of formulae for absorption in terms of double perforation ratio and air gap are presented. Results show that the honeycomb absorber, with double perforated sheets, can be an effective low frequency absorber for frequencies down to 63 Hz. In addition, honeycomb panels have advantages over other low frequency absorbers in that they are light weight and strong.
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