The acoustical performance of a microperforated duct liner and a fibrous lining was compared to confirm that a microperforated panel lining can be used to re- place a fibrous liner as a sound attenuator in a duct. Fibrous materials are often used to line ducts in order to attenuate HVAC noise, for example. These treatments are often primarily useful in a limited frequency range owing to the characteristics of non-planar wave propagation in ducts. At the same time, microperforated mate- rials backed by a finite-depth air space are effective in a limited frequency range owing to the nature of the reactive impedance of this combination. Here, it will be shown that microperforated materials may be used to create duct linings that produce attenuation comparable with that of fibrous materials in the latter's high- performance region. The characteristics of the microperforated panel were studied based on the Maa model. To compare the performance of these two linings, theoret- ical, numerical and experimental tools were used. In the various case studies, both extended reaction and locally reacting treatments were considered. For the analyti- cal approach, Morse's theory was applied in the local reaction case. On the other hand, Scott's analysis was used to study the extended reaction case. In the experi- mental work, the transmission losses of various liner configurations were measured in a square impedance tube. To tune the performance of a microperforated sheet to reproduce that of a fibrous material, the hole size, porosity, thickness, density, and air-backing depth were modified. To validate the experimental and analytical data and to handle situations that are not easily modeled using an analytical approach, a finite element model was also used for the calculations. For the finite element model analysis, COMET/VISION and SAFE were used. Since that software does not include explicit microperforated material models, an alternative approach was used. The alternative model was based on the Attala and Sgard model for perforated panels. This alternative approach in which the perforated panel is modeled as a thin porous layer was successfully implemented in finite element form. Finally, it was demonstrated that the microperforated panel can successfully reproduce the acous- tical performance of glass fiber as a duct lining material.