This　paper　deals　with　a　new　type　resonant　absorber,　i.e.　the　perforated　panel　resonator　with　flexible　tube　bundles.　The　acoustical　properties　of　the　new　sound　absorbing　structure　are　measured　and　analyzed.　From　the　measurement　results　and　theoretical　analysis,　the　following　conclusions　can　be　made.　The　incorporation　of　the　tube　bundles　into　the　resonator　absorber　is　helpful　to　improve　its　low　frequency　sound　absorption.　Because　the　artificial　prolongation　of　air　column　length　inside　an　hole　neck　will　increase　acoustic　mass,　so　that　the　resonance　frequency　can　be　shifted　to　a　lower　frequency　correspondingly.　Compared　with　traditional　perforated　panel　absorber,　the　acoustic　resistance　of　the　sound　absorbing　structure　can　be　increased　considerably　due　to　the　incorporation　of　the　flexible　tube　bundles　into　the　resonator　absorber,　so　that　higher　sound　absorption　coefficients　can　be　expected　to　reach.　By　reasonably　utilizing　the　tube　and　cavity　coupling　resonances,　the　frequency　bandwidth　of　sound　absorption　of　the　perforated　panel　resonator　with　flexible　tube　bundles　may　be　broadened.　The　perforated　panel　resonator　with　flexible　tube　bundles　may　be　used　in　some　cases　with　strict　space　limitations　and　with　the　expectation　of　increasing　the　sound　absorption　at　lower　frequencies.