Micro-perforated panels have been widely used as fiber-free acoustical material for decades in the form of wall or ceiling covering with some air space behind. This paper presents the test study on the acoustical characteristics of two different types of functional absorbers, panel type and tube type, constructed with micro-perforated metal or PVC (polyvinyl chloride) sheets. Acoustical measurements of such functional absorbers in reverberation chamber demonstrate the merit of good absorption as expected. They are not only cost effective in construction and installation, but also appealing esthetically for architectural interior design. Micro-perforated panels have been widely used as fiber-free acoustical material for decades in the form of wall or ceiling covering with some air space behind. This paper presents the test on the acoustical characteristics of two different types of functional absorbers, panel type and tube type, constructed with micro-perforated metal or PVC (polyvinyl chloride) sheets. Acoustical measurements of such functional absorbers in reverberation chamber demonstrate the merit of good absorption as expected. They are not only cost effective in construction and installation, but also appealing esthetically for architectural interior design.