When a membrane couples with compressive fluid, waves on the membrane follow a typical dispersion relations. One of characteristics of this relations is that evanscent waves occur below cutoff frequency. We have attempt to use this spatially decaying characteristics as a low frequency sound absorber. Theoretical development has required to solve membrane-fluid coupled linear differential. The solution has been successfully obtained by using eigenfunctions. To assure the obtained solution, experiment was also performed. The comparison was quite satisfactory. We conclude, based on these theoretical as well as experimental evidences, that it is very likely possible to use a membrane as a low frquency sound control element.