Acoustic perfect absorption via a structure with deep subwavelength thickness is of great and continuing interest in research and engineering. This study analytically and experimentally investigates acoustic systems based on Helmholtz resonators which have embedded-apertures. The strategy of embedding apertures greatly improves the ability to manipulate the impedance of the systems. Based on the inverted configuration, perfect absorption has been realized (reaching 0.999 in experiments) via a design whose thickness is only ∼1/50th of the operating wavelength. Moreover, a tunable resonant frequency (137–300 Hz) and tunable absorption frequency bandwidth (22%–46%) can be achieved while preserving the perfect absorption performance and constant external shape. In tuning the perfect absorbers having a constant thickness, a conservation factor is revealed experimentally and then verified analytically, which could guide absorbers' design and facilitate the tuning. In addition, the distinct features of the proposed design were evaluated and validated and were compared with those of a related structure, a metasurface with a coiled backing cavity. The results have the potential to help with the design of highly efficient, thin, and tunable acoustic absorbers.

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In this work, we analytically and experimentally present perfect acoustic absorbers via spiral metasurfaces composed of coiled channels and embedded apertures. Perfect absorption (reaching 0.999 in experiments) is realized with an ultra-thin thickness down to ∼1/100th of the operating wavelength. Owing to the superior impedance manipulation provided by the embedded apertures, perfect absorption with tunable frequencies is demonstrated. Our results would contribute to paving a way towards designing thin and light absorbers for the low frequency absorption challenge.