In this paper the reflected sound field from an infinite elastic plate
backed by multiple layers is analyzed theoretically to clarify the ef
fects of a multiple layer backing on the acoustic properties of the el
astic plate. In order to apply the theory to almost all practical case
s, the cavity is modelled with three layers of arbitrary media in the
analysis. A closed form expression of the strict solution for the refl
ected sound field is derived. The theory also can be applied to predic
t the sound absorptivity of panel absorbers. The theoretical results a
re compared with existing measured data to verify the accuracy of the
theory. The theoretical predictions are in fairly good agreement with
the measured results. Furthermore, the effects of the change in positi
on, thickness and flow resistivity of the absorptive layer in a cavity
on the absorptivity of panel absorbers are discussed with theoretical
results. A few examples of the calculated oblique incident reflection
coefficient, which is the most fundamental and important to consider
the effects of early reflections, are shown and discussed. By the effe
cts of the absorptive layer, the low frequency component is reduced mo
re significantly than is seen in the case of air back cavity.