There is no accurate analytical approach for the acoustic performance prediction of Helmholtz resonator with conical neck,which has broad band acoustic attenuation performance in the low frequency range.To predict the acoustic performance of the resonator accurately,a general theory model based on the one-dimensional analysis approach with acoustic length corrections is developed.The segmentation method is used to calculate the acoustic parameters for sound propagation in conical tubes.And then,an approximate formula is deduced to give accurate correction lengths for conical tubes with difierent geometries.The deviations of the resonance frequency between the transmission loss results obtained by the general theory with acoustic lengths correction and the results from the finite element method and experiments are less than 2 Hz,which is much better than the results from one-dimensional approach without corrections.The results show that the method of acoustic length correction for the conical neck greatly improved the accuracy of the one-dimensional analysis approach,and it will be quick and accurate to predict the sound attenuation property of Helmholtz resonator with conical neck. There is no accurate analytical approach for the acoustic performance prediction of Helmholtz resonator with conical neck, which has broad band acoustic attenuation performance in the low frequency range. To predict the acoustic performance of the resonator accurately, a general theory model based on the one- dimensional analysis approach with acoustic length corrections is developed. The segmentation method is used to calculate the acoustic parameters for sound propagation in conical tubes. And then then an approximate formula is deduced to give accurate correction lengths for conical tubes with difierent geometries. the resonance frequency between the transmission loss results obtained by the general theory with acoustic lengths correction and the results from the finite element method and experiments are less than 2 Hz, which is much better than the results from one-dimensional approach without corrections. show that the method of acoustic length correction for the c onical neck greatly improved the accuracy of the one-dimensional analysis approach, and it will be quick and accurate to predict the sound attenuation property of Helmholtz resonator with conical neck.