a b s t r a c tA simple frequency-domain finite-element method (FD-FEM) for sound field analyses inside rooms installed with microperforated panel (MPP) sound absorbing structures is described here. This method can also analyze sound absorbing structures composed of MPPs and permeable membranes (PM) simply by changing the only material parameters of MPP into those of PM. As the first stage of the study, the validity of the present FD-FEM is tested through the numerical experiments based on the impedance tube method for measuring the absorption characteristics at normal incidence. In the numerical experiments, we calculated the absorption characteristics of a single MPP absorber, a double-leaf MPP space absorber and a space absorber composed of MPP and PM by using the FD-FEM in two-dimensions, and the computed absorption characteristics are compared with those calculated by an electro-acoustical equivalent circuit theory or a wave theory based on Helmholtz-Kirchhoff boundary integral equation. The results showed that the presented FD-FEM can analyze the absorption characteristics at normal incidence of the MPP sound absorbing structures accurately with the simplicity of the formulation.