| Summary: | As a kind of classical low-frequency sound-absorbing material, the microperforated plate (MPP) has been widely used. Here, we inspired by the sound absorption mechanism of the MPP, a spiral metasurface (SM) is designed and the analytical solution of acoustic impedance and sound absorption coefficient are obtained. The relationship between the sound absorption properties of the MPP and the SM with their own structures is systematically studied, and the analytical solutions are used to optimise the structure. It is concluded that the MPP and the SM of the same thickness achieve effective absorption in the frequency range between 390-900 Hz and 1920-4266 Hz, with a total thickness less than 1/6 of the wavelength. Meanwhile, the numerical calculation shows that the MPP and SM can match well with the background medium in the effective rang. Our study provides new insights into the design methods of sound-absorbing materials and is potentially suitable for many acoustic engineering applications.
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