The acoustic absorption of a multiple layer perforated plate system is very good near the resonance frequency region, while it has been regarded as a demerit that its frequency bandwidth is considerably narrow. In order to overcome such a demerit, the parallel perforated plates with different porosities are proposed. The sound absorption of such system composed of a parallel perforated plate is calculated by an equivalent electroatoustic circuit approach and validated by comparing the calculated absorption coefficients with those measured by the two-microphone impedance tube method. The sound absorptive characteristics and performance of parallel perforated plate systems are discussed from a standpoint of frequency bandwidth related with sound absorption.