A practical method of predicting the sound absorption coefficient for multiple perforated-plate sound absorbing system was developed using transfer matrix method. The proposed method was validated by comparing the calculated absorption coefficients of a single layer perforated plate with the values measured by the two-microphone impedance tube method for various porosity and spacing of the perforated plate. The developed transfer matrix method was further applied to estimate the multiple layer perforated plates and it is shown that the estimated absorption coefficients agree well with the measured values.