The construction and properties of microperforated panel (MPP) absorber are discussed. The absorption limit of the absorber had been shown that low values of the perforate constant k = d(f/10)1/2 and the orifice diameter d (in mm) are essential for MPP to have high absorption in wide frequency band. To find the exact limits, take 1 for k as a start, because both specific resistance and high absorption require k around one. And the orifice diameter d is chosen as 0.1 mm, so that the peak absorption coefficient (resonance absorption) is at 1000 Hz, and high sound frequency may be in the absorption region. Is it possible for a single layer of such an MPP to cover the whole absorption region required in practice? The half-absorption limit is not a good criterion, because low absorption comes in also in some cases. The 0.5 absorption coefficient limit is suggested for practical region, as a standard for comparison. Absorption curves were drawn for different load resistances, of absorption coefficients versus frequency. Ordinary MPP absorber absorbs in slightly over two octaves, and the new absorber with r = 1 (specific resistance equal to the characteristic impedance in air)is slightly better than these, 2.5 octaves. The new absorbers with r > 1, are much better than these, and some satisfies high absorption in broad frequency range. Realization of these will mean great progress of MPP absorbers. The construction and properties of microperforated panel (MPP) absorber are discussed. The absorption limit of the absorber had been shown that low values ​​of the perforate constant k = d (f / 10) 1/2 and the orifice diameter d (in mm) are essential for MPP to have high absorption in wide frequency band. To find the exact limits, take 1 for k as a start, because both specific resistance and high absorption require k around one. And the orifice diameter d is chosen as 0.1 mm, so that the peak absorption coefficient (resonance absorption) is at 1000 Hz, and high sound frequency may be in the absorption region. Is it possible for a single layer of such an MPP to cover the whole absorption region required in practice? The half- absorption limit is not a good criterion, because low absorption comes in also in some cases. The 0.5 absorption coefficient limit is suggested for practical region, as a standard for comparison. Absorption curves were drawn for different load resistances, of absorption c oefficients versus frequency. Ordinary MPP absorber absorbs in slightly over two octaves, and the new absorber with r = 1 (specific resistance equal to the characteristic impedance in air) is slightly better than these, 2.5 octaves. The new absorbers with r> 1, are much better than these, and some satisfies high absorption in broad frequency range. Realization of these will mean great progress of MPP absorbers.