Currently,　there　is　a　great　interest　in　panel　absorber　design.　These　absorbers,　except　simple　porous　layers,　are　compound　absorbers,　i.e.　They　consist　of　elements　in　special　arrangements,　such　as　air　volumes,　foils　(either　limp　or　elastic,　tight　or　porous),　membranes,　plates　(either　stiff　or　elastic,　tight　or　porous)　mostly　with　perforations　in　the　shape　of　e.g.　slits　or　circular　holes,　porous　absorber　layers,　etc.　For　such　absorbers,　the　challenge　is　to　increase　the　natural,　viscous　losses　to　attain　an　acceptable　absorption　bandwidth.　This　paper　presents　a　novel　sound　absorber　of　double-layer　plate　construction　which　involves　a　micro-perforated　layer　and　a　coating　viscoelastic　membrane　layer　which　formed　on　outer　surface　of　the　micro-perforated　layer.　The　purpose　of　this　design　is　to　increase　the　input　impedance　of　such　absorbers.　The　energy　dissipation　takes　place　in　the　double-layer　plate　construction,　especially　in　the　viscoelastic　membrane　layer　where　the　viscous　energy　dissipation　has　been　enhanced　by　the　use　of　glue.　The　results　by　simulations　had　demonstrated　such　double-layer　plate　construction　has　outstanding　sound　absorption　characteristics,　excellent　external　appearance　and　good　productivity.　Copyright©　(2013)　by　Austrian　Noise　Abatement　Association　(OAL).