Micro-perforated plates resonant absorbers have a considerable theoretical sound absorption bandwidth upper limit. Three types of MPPs with straight holes, including circular holes on thick plate, circular holes on thin plate, and slotted holes on thin plate, are investigated with approaching the theoretical limits of its sound absorption performance. It is demonstrated that thin plates are easy to obtain satisfactory sound absorption performance but hard to get high mechanical strength. Slotted holes are beneficial for extending the sound absorption bandwidth of MPP absorbers. MPPs with straight holes usually require a combination of thin plates, minute holes and high perforation ratios, which is practically difficult to apply on a large scale. Two other types of MPPs with variable cross-sectional holes, fabricated using the subtractive processing method and superposition processing method, are then proposed to achieve perfect sound absorption performance and good engineering feasibility.