Basic mechanism of sound absorption in various sound absorbing materials is generally explained by the conversion of sound energy into heat energy. The important element governing the conversion from sound into heat depends on the material characteristics. Three types, such as porous, resonance and panel types, generally classify the geometrical structure of sound absorbers. These three types of sound absorbing materials demonstrate different sound absorption characteristics. In this study, for the absorption of the specific sound frequency, various parameters are investigated experimentally using the impedance tube method. The models used in the experiment are porous and panel type absorbers. The porous type absorber generally has the ability of sound absorption at the high frequency range and the panel type absorber has the capability of sound absorption of the specific sound frequency. The sound absorption characteristics of the panel type absorber are described in phenomenon related to the sound absorption characteristics of porous type products. Detail experiments are carried out to clarify the parameters governing the acoustic performance with different fabrics.