The sound absorption material plays an important role in room acoustic and environmental noise control.In general.thetraditional sound absorption material is the porous material,perforated panel,plate and membrane material.British great classical physicist Lord Rayleigh put forward the micropore viscosity sound absorption theory of porous material more than100 years ago.Zwikker and Kosten made further development ofthe theory 50 years ago.Although the research has undergone formore than 100 years,a majority of the scientists still follow suchconcept,the pore space of the porous material and perforatedmaterial produces the viscous effect on the fluctuating air of thesound wave,with which the sound energy is converted into heatenergy.