A closed-form, two-dimensional analytical solution is developed to investigate the acoustic performance of a concentric circular Helmholtz resonator lined with fibrous material. The effect of density and the thickness of the fibrous material in the cavity is examined on the resonance frequency and the transmission loss. With the expressions for the eigenvalue and eigenfunction in the cavity, the transmission loss is obtained for a piston-driven model by applying a pressure/velocity matching technique. The results from the analytical methods are compared to the numerical predictions from a three-dimensional boundary element method and the experimental data obtained from an impedance tube setup. It is shown that the acoustic performance of a Helmholtz resonator may be modified considerably by the density and thickness of the fibrous material without changing the cavity dimensions.