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The perfect absorption (PA) for low-frequency audible sound waves has been achieved by critically coupling the inherent loss factor to the inherent leakage factor of a system, which is constructed by attaching a deep-subwavelength lossy resonant plate (LRP) to a backed rigid wall closely. We have certified it by using the graphical method in the complex frequency plane. By coupling the LRP to an air cavity in front of the rigid wall, the high efficient (80%) low-frequency broadband absorption is obtained from 99.1 Hz to 294.8 Hz. Here, the thickness of LRP is only 1/13.5 of the relevant wavelength at 294.8 Hz. The impedance analyses further demonstrate that the impedances are perfectly matched between the system and the surrounding background medium at PA.
Long et al. (Mon,) studied this question.
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