Sound absorbers using microperforated panel (MPP) are one of the most promising alternatives of the next-generation sound absorbing materials, thanks to the superior material performances in durability, weatherability, recyclability, and flexibility of design, as well as the attractive broadband sound absorption characteristics. Many previous researches focus on the development of absorbers itself. However, in order to bring out the absorption performance sufficiently or to use it appropriately in room acoustics applications, it is important to understand the absorption effect of MPP absorbers on sound fields in rooms. For the purpose, recently, highly accurate wave-based acoustics simulation techniques such as FEM can be used to analyze sound fields in practical sized rooms with MPP absorbers. This paper presents the absorption performance of MPP absorbers installed in a small rectangular room of 91 m3 using 3D-FEM in frequency domain. Both the steady-state and the unsteady-state sound fields are calculated up to 1 kHz under the various absorber locations. The unsteady-state sound fields are calculated using inverse Fourier transform of transfer functions of rooms. The results are compared to explore the optimum sound absorber locations.