Abstract: Microperforated panel constructions are wide-band resonant absorbers without any porous material,developed previously to avoid any limitation due to environment.In the present work,further analysis is made of the characteristics of microperforated panel and its construction and staightforward design procedures are found for simple resonators.For double resonators,it is shown that the high-frequency behavior does not deviate much from the simple resonators,but low-frequency response is extended due to the addition of the cavity thickness.The design of microperforated panel constructions is thus much simplified.Illustrative examples are given,and the solution of the inverse problem,finding absorbing characteristics from construction parameters,is also given.