Abstract: A computation programme for the sound absorption of microperforated absoberes is based on Maa's theory. Comparison between the theoretical and experimental results shows good agreement for normally incident sound waves. The programme enables accurate definition of the geometrical parameters of a microperforated panel construction according to the respective practical requirements. Estimates are also given for impinging diffuse sound fields. As a successful example, a fully transparant microperforated absorber made of plexiglass was installed in order to eliminate the acoustic and electroacoustic disturbances caused by the large cylindrical glass partition walls between the central plenum and surrounding lobby.