The acoustic absorption of multiple layer perforated panel systems is largely reduced at the anti-resonance frequency. In order to improve the acoustic absorption at the anti-resonance frequency, the sound absorbing materials are inserted between perforated panels. By the insertion of absorbing materials, it is found that the multiple layer perforated panel system has better acoustic absorption at the anti-resonance frequency and more broadband frequency. Besides, it is shown that the absorption coefficients from the transfer matrix method agree well with the values measured by the two-microphone impedance tube method for various combinations of perforated panels, airspaces or sound absorbing materials.