A new theoretical model for predicting the sound absorption of perfora
ted absorber systems is presented. The system with a perforated panel
consists of an arbitrary combination of porous and air layers backed b
y a hard wall, This model includes the effect of the diffraction pheno
menon caused by impedance discontinuities of the boundary surface, whi
ch has been disregarded in the past studies. Numerical results for ext
ensive materials are compared with existing experimental data, which a
re in fairly good agreement over the whole frequency range of practica
l use. (C) 1997 Elsevier Science Ltd.