A structure that possesses a continuous pore space packed with a granular material exhibits acoustic characteristics based on the principle similar to that of a porous material. Such a structure is used in low-noise pavement and ballast track. Therefore, predicting the sound absorption characteristics of a clearance generated in a granular material from the particle diameter and the physical property of gas is useful for engineering. This article deals with two packing models, namely, the simple cubic lattice model and the hexagonal lattice model, to measure the sound absorption coefficient of the structure packed with a granular material whose particle diameter is a few mm. Furthermore, a simple and accurate theoretical analysis that uses a one-dimensional transfer matrix method, which does not require numerous parameters, was performed. Comparing experimental values, when the particle diameter of the granular material was 4 mm, the percentage of the boundary layer in the clearance was moderately larger than when the diameter was 8 mm; therefore, the effect of viscosity on it was larger, and its sound absorption coefficient peak was higher. Moreover, compared with the simple cubic lattice, the hexagonal lattice had a higher percentage of boundary layer in the clearance because of its smaller volume of pore space. Then, the influence of friction due to the viscosity on it was higher, and its sound absorption coefficient peak was higher. In addition, the theoretical values obtained by the proposed analysis method typically matched the experiment values.