The helmholtz resonator with the perforated neck has demerits that the absorption performance is not so outstanding in an anti-resonance frequency and high frequency bandwidth. In order to overcome these problems, in the paper, a resonator combined with porous material is proposed. The absorption performances of resonators are measured by two-microphone method and estimated by transfer matrix method. The experimentally measured values of normal absorption coefficients agree well with the corresponding values from the transfer matrix method. Because of the porous material, it is shown that the absorption performance have been significantly improved in the anti-resonance frequency and high frequency bandwidth.