The mechanical impedance panel with micro-perforations (MIPMP) absorber is fabricated by piercing micropores on a mechanical impedance panel (MIP) to improve the low-frequency absorption properties. The calculation model of MIPMP is established and several samples are tested by using the standing wave tube. The results show that the absorption mechanism of the MIPMP absorber is a combination of mechanical resonance and cavity resonance. The sound absorption curves appear two peaks which are caused by mechanical impedance from 200 Hz to 300 Hz, in which the absorption coefficient is 0.95 at its highest and micro-perforations from 300 Hz to 600 Hz respectively. The calculation model and the experimental results show the same variation trends: as the perforation rate rises, the peak caused by mechanical impedance increases at first then decreases and moves towards higher frequency, the peak caused by micro-perforations decreases and moves towards higher frequency but the bandwidth becomes wider; as the air-cavity extends, the peak caused by mechanical impedance highly increases but the peak frequency basically has no variation, the peak caused by micro-perforations slightly drops and moves towards lower frequency. The combined absorber composed of MIPMP and micro-perforated panel (MPP) shows good acoustic properties from 200 Hz to 1 600 Hz.