Abstract: The microperforated panel structure proposed by Maa Dah-You has attracted significant attention for its good sound absorption performance, environmental friendliness and simplicity of structure. This article briefly introduces the development of impedance prediction models for the microperforated panel and reviews the advances in absorption performance from the single microperforated panel resonator to the coupled multiple resonance systems. The combination of microperforated panels with other types of sound absorbing structures can introduce additional absorption peaks, thus further expanding the absorption bandwidth. Integration with active control technologies achieves good tunable characteristics and effectively improves the low-frequency sound absorption performance. This article also reviews the recent research progress on the perforated panel with tube bundles and the composite multifunctional structure designs, which hold significant application potential in the field of low-frequency and broadband noise reduction. Finally, the article discusses the future development of microperforated panels and the perforated panel with tube bundles.