Honeycomb panel has a constructive advantage because it is constructed with a honeycomb core, so it has relatively higher strength ratio to weight. Therefore honeycomb panel has been used as the light weight panels in the high-speed railway technology and high-speed ship like as cruise yachts. Also it has been used in the aircraft and aerospace industry as a structural panel because light weight structure is indispensible in that field of industry. Recently, the honeycomb panel is embossed in the viewpoints of high oil prices as the lightweight panel of the transport machine, however the sound insulation capacity of the honeycomb panel is poorer than those of uniform and another sandwich panels. In this paper a method to improving the sound absorption coefficient of a honeycomb panel Is studied by using the Helmholtz resonator. The sound absorption coefficients for some kinds of honeycomb cores are demonstrated by the normal incident absorption coefficient method.