The equivalent electroacoustic circuit approach has been conventionally used for the analysis of the multiple layer perforated plate system. However, it is found that an analogy error has been involved in the equivalent electroacoustic approach proposed by previous researchers for the element of straight pipe. Although the pipe between the perforated layers is a distributed element in the analogy, it has been treated as a parallel element by previous investigators. The analogy error is demonstrated by comparing the calculated absorption coefficients based on the parallel circuit and the distributed circuit, respectively, with the measured values by the two-microphone impedance tube method.