Abstract: Besed on MAA Dah-You's general theory of microperforated panel,the theoretical result of sound absorption coefficient of the microperforated panel absorber sturcture are selected. It is applied to design the controlling building acoustics in the new university classroom. Sound reflecting and absorbing characteristics of the microperforated sturcture in the new leature theatre were investigated. The results of field testing and subjective assessment show that the fulfilling acoustical performance of the classroom have been achieved. All these proved the validity and feasibility of the method to controlling of acoustics in the leature theotre.