According to the pore irregular distribution characteristic of perforated panel manufactured by infiltration, the influence of distribution of pore on sound absorption property of perforated panel is investigated by impedance tube experiments. The results show that the sound absorption peaks move toward the low frequency region with the decreasing of the distribution of pore. The normalized surface resistance is observed to be changed little with the change of the distribution of pore. But the change of normalized surface reactance is larger relatively. The theory of perforated panel is used to simulate the sound absorption properties of different pore distribution perforated panel. It is found that the theory of perforated panel is suitable for the perforation of a larger distribution area and not suitable for perforation of a smaller distribution area. The theory of perforated panel is modified to simulate the sound absorption properties for the case of perforation of a smaller distribution area through the analysis for the perforation plate resistance and reactance role.