First , the theoretical analysis about the micro perforated absorber is present in this paper . then , the source noise of the apu of ma60 is obtained by the outside test in airport . based on the test result , a micro perforated absorber is designed and produced 論文根據微穿孔板吸聲體理論和微穿孔板消聲器的基本理論,對微穿孔板消聲器結構參數與吸聲特性之間的相互影響進行了深入的分析和探討;建立了一套微穿孔板吸聲結構的設計方法。