The Helmholtz resonant structure with rectangular extended neck is designed to solve low-frequency broadband sound absorption problem in this work. Theoretical and finite element absorption models are established and be used for low-frequency acoustic design. What makes it interesting is that all parameters of the rectangular extended neck Helmholtz resonator structure can be adjusted to shift the working frequency. Based on the regularity of the structural parameters, four coupling structures with different neck depths, neck opening areas, cavity cross-sectional areas, and cavity depths are designed respectively, each of which exhibited multiple sound absorption coefficient peaks to enhance the low-frequency absorption capacity of the structure. To further analyze the effectiveness of coupling structure, the broadband acoustic absorption mechanism of the coupled structure is analyzed based on particle vibration velocity distribution. It is found that cells with different acoustic impedance contributed differently to the sound absorption, and cells with longer necks provided better noise reduction for low-frequency. The experiment is verified in the impedance tube, result shows that the coupling structure with 9 cells and a cavity depth of only 4 cm achieved an average sound absorption coefficient of above 0.8 at 210–340 Hz, which verified the accuracy of the theoretical model. Overall, the Helmholtz resonant cavity acoustic structure with rectangular extension neck designed in this work has a simple structure with low-frequency broadband acoustic absorption performance. This provides a new approach for designing low-frequency broadband acoustic structure.
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