Within the framework of this work, calculation and experimental studies of the influence of technological defects on the acoustic efficiency of sound-absorbing structures (SAS) are carried out. In this work, the physical and mathematical models of predicting the effective acoustic properties of cells with different diameter of the throat were formulated. A series of laboratory experiments was performed to evaluate the acoustic efficiency of SAS cells with different diameters, on an interferometer with a normal sound wave drop. Based on the results of the studies, the dependences of the natural frequency of the resonator and the coefficient of acoustic pressure loss depending on the diameter of the perforation were revealed.