The acoustic attenuation performance of a single-pass, perforated concentric silencer filled with continuous strand fibers is investigated theoretically and experimentally. One-dimensional analytical and threedimensional boundary element methods are employed to predict the acoustic attenuation in the absence of mean flow. Measured complex characteristic impedance and wave number are used to account for the wave propagation through absorbing fiber. The perforation impedance facing the fiber is also presented in terms of the complex characteristic impedance and wave number. The effects of perforate duct porosity and the fiber density are examined. Comparisons of predictions with the experiments illustrate the need for multidimensional analysis at higher frequencies, while the one-dimensional treatment provides a reasonable accuracy at lower frequencies, as expected. The study also shows a significant improvement in the acoustic attenuation of the silencer due to fiber absorption.