“…To examine how surface shapes and sizes of porous materials with perforated plates a!ect acoustic absorption, a "nite element procedure, derived from the Galerkin residual method and Helmholtz wave propagation equation [10], is established in this work. For measuring the parameters of porous materials that are required for "nite element analysis, say, complex wave propagation constant, characteristic impedance and #ow resistivity, the two-microphone transfer function method [12] and the modi"ed Ingard and Dear impedance tube testing systems [13] are employed.…”