Abstract: This paper summarizes the advances in micro-perforated panel absorbers in recent years. MAA Dah-You's general theory of micro-perforated panel and the characteristics of the micro-perforated panel absorbers in a reverberation and a high sound intensity field are briefly reviewed. The related experimental research works and applications of the micro-perforated panel absorbers as the consequences of MAA's theory are discussed in details. A new absorbing structure-bundle tube micro-perforated panel based on MAA's general theory has been presented at the first time. It is demonstrated that micro-perforated panel absorbers will be the best potential sound absorbing materials in future.