Single sound absorbers such as porous materials, panels, and Helmholts resonators have limited performance with some extents of frequency region. For example, porous materials do not attenuate low frequency sounds, while panels do not absorb high frequency sounds. Composite absorption structure with coverings, porous materials, and air gaps are an alternative for wide band sound absorption. Slits, panels, perforated panels are those materials for coverings, glass wool, mineral wool, polyester, and polyurethane are frequently used porous materials. Air gap between the porous material and background surface is one of major factors which governs the absorption characteristics of composite absorption structures, especially in the low frequency area. Calculations and measurements show that the absorption coefficients of composite absorption structure, in mid and low frequency bands, are getting higher with increased air gaps. Perforated panels rather than slits and panels are good coverings with higher number as far as absorption coefficient is concerned. Perforated panels with porous materials and 37 cm of air gaps in background have high absorption coefficients for all frequency bands, above 0.7 to 1.0. All measurements are performed in reverberation chamber, Mokpo National University, according to ISO 354 and ISO 3382.