The problem of sound isolation at ultra-low frequencies (30–200 Hz) by using multilayered structures is con-sidered, taking into account the normal wave propagation and an arbitrary number of layers. It is assumed that the multilayered structure consists of parallel acoustic layers, connected to each other along vertical boundary lines; acoustic half-spaces (air) are located to the left and right of the structure. For the problem, we define the acoustic parameters of the structure. The wave equations of the harmonic process are described for the left and right half-spaces of the structure, using the Helmholtz equation and a system of linear algebraic equations with given boundary conditions. Besides, explicit analytical solutions are obtained to find the transmission coefficient (transparency coefficient), with an arbitrary number of layers. Examples of solution for low-frequency sound absorption for building structures with different numbers of layers of alternating building materials and air spaces are considered. The effectiveness of using mixed structures, in which air layers are sandwiched between high impedance layers, for low-frequency sound absorption has been confirmed by assessing the level of noise reduction.