Microperforated panels are panels perforated with a large number of submillimeter pores. The thin panel is placed in front of a rigid backing wall to form an air cavity between the panel and wall. Based on resonant sound-absorbing principle, this cavity can dissipate acoustic energy into heat via thermal-viscous loss effect, thereby absorbing the sound.

In 1966, this material was proposed by CAS Member MAA Dah-You. Microperforated panels helped address the problem of sound focusing in the German Parliament building. Today, microperforated panels have been widely used in a wide variety of industrial fields involving noise control and remain an active research area so far.