Abstract: The sound absorption performance of Metal Rubber materials was investigated theoretically and experimentally. The acoustic impedance rate and sound absorption coefficient were derived based on the formula of Metal Rubber material acoustic parameters. The relation of structure constant, compressive modulus and structural parameters was explored experimentally. The research results showed that the specimen of Metal Rubber with the same average porous diameter had the same structure constant. For Metal Rubber material with the same structural parameters, its compressive modulus was approximately constant in the certain frequency range. The comparison between the experimental and calculated results of the acoustic parameter of Metal Rubber showed that these two results matched to each other very well, which verifed the theoretical and experimental methods.