Two numerical methods, i.e. a transfer matrix method and a finite elem
ent method have been used to model the acoustic absorption of slotted
plate type resonant absorbers where the damping is provided by a thin
fabric covering the slits. Only the normal incidence condition was con
sidered. Details are given on how to specify the necessary matrix elem
ents and representative finite damping elements. Comparisons with an i
mpedance tube measurement show that such numerical methods can predict
the absorption characteristics with good accuracy.