This paper describes analytical and experimental studies conducted to investigate the acoustic properties of axially non-uniform multiple cavity resonance liner for absorbing higher-order duct modes. A three-dimensional analytical model is proposed based upon transfer element method. The model is assessed by making a comparison with results of a liner performance experiment concerning higher-order modes propagation, and the agreement is good. According to the present results, it is found that the performance of multiple cavity resonance liner is related to the incident sound waves. Moreover, an analysis of the corresponding response of liner perforated panel-cavity system is performed, in which the features of resonance frequency and dissipation of the system under grazing or oblique incidence condition are revealed. The conclusions can be extended to typical non-locally reacting liners with single large back-cavity, and it would be beneficial for future non-locally reacting liner design to some extent.
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