Sound absorptive materials have good performance in high frequency range, not at low frequencies. Therefore it has been great challenge to develop a sound absorbing structure that is good at low frequency. We propose to use a Helmholtz resonator array panel for this purpose. A Helmholtz resonator is one of noise control elements widely used in many practical applications. The resonator is a simple structure composed of a rigid-walled cavity with a neck, but it has very high performance at resonance frequency. This paper discusses the sound absorption of Helmholtz resonator array panels at normal and random incidence. First, various experimental results are introduced and studied. Secondly, we theoretically predict the absorptive characteristics of the resonator away panel. The theoretical approach is based on the Fourier analysis for a periodic absorber. We believe that this method can be used to design a panel for low frequency noise control.???邰???????롯????돐????잖????줏???????