This work investigates and explains the behavior of an acoustic meta-structure based on different coupled Helmholtz resonators (HR). The analytical formulation of the Maa model is used to represent both the acoustic impedance and the sound absorption mechanism of the absorber. The structures are numerically modeled using finite element method and validated experimentally in an impedance tube considering sound waves of normal incidence. The absorber samples were manufactured in ABS (acrylonitrile butadiene styrene) polymer material with the additive manufacturing technique by extrusion of material. The results of the impedance tube, numerical and theoretical tests showed agreement and the sound absorber showed a sub-wavelength scale with perfect sound absorption ( 0.97) and broadband of 292 Hz in the low frequency region (200 - 600 Hz). We deduced that the excellent experimental result obtained is due to the high resolution used in the sample manufacturing (± 0.1 mm) which minimized manufacture errors. Finally, the influences of the main parameters of the HR panel (width and depth of the micro-slit) on the sound absorption coefficient of the absorber were also analyzed.
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