Aiming at the problem of small attenuation and not good absorption at low frequency sound noise, a resonancetype material structure decorated with membrane is proposed in this paper. The structure unit of elastic membrane decorated with relatively rigid platelets is used as the flapping body. The coupling action between the structure unit and the backdecorating membrane exists, thus the local resonance of the traveling wave between the two pars is weakened or hardly reflected. The complex structure is analyzed by finite element method(FEM) and the mode of vibration is obtained at absorption peaks, the sound absorption mechanism of material structure is further investigated. The experiments indicate that the structure shows the sound absorption property well in 100~1 000 Hz, the cavity distance is more and more increased, the singlelayer material structure have advanced absorption peaks and the peak value is fundamentally not changed. The sound absorption property of the doublelayer material is far better that of the singlelayer material, and the problem of low frequency sound noise is thoroughly solved.