Abstract
The sound absorption panel composed of cloth and air space is proposed. The method of acoustical design of this panel is also shown. Specific acoustic impedance of cloth is identified by using two microphones method. Sound absorbing coefficient of this panel is calculated using the transfer matrix method which is introduced the value of specific impedance of cloth. Optimum design of the panel is based of the calculated sound absorbing coefficient. The performance of this panel is proved to be equivalent to one with conventional material.
