Abstract
This paper describes acoustic absorption property of a perforated panel and the availability as an acoustic absorbent. Improvement of absorption property of this panel under steady flow was verified and not only the normal incidence sound absorption property of this panel but the parallel incidence one were investigated. Furthermore, a method of acoustic analysis by boundary element method (BEM) which considers the acoustic damping on a rigid wall was proposed. Finally, high sound absorption property of this panel when it was applied to a duct and the effectiveness of acoustic analysis of a duct using this panel by BEM were confirmed.
