The present study focuses on the prediction of acoustic absorption performance of a perforated plate with air jets by theoretical calculations. In addition, we experimentally measured the flow rate, internal pressure, acoustic pressure, and transfer function using an acoustic impedance tube. The normal incidence absorption coefficient was calculated from the measured transfer function using transfer function methods. We investigated the influences of background air space, flow velocity, thickness, aperture rate, and aperture diameter of a perforated plate on the acoustic absorption characteristics. The frequency characteristics of the acoustic absorption coefficient showed a maximum value at a local frequency. As the background air space increased, the peak frequency of acoustic absorption characteristics decreased. As the flow velocity passing through the apertures increased, the peak level of the acoustic absorption coefficient also increased. The theoretical results agreed well with the experimental ones qualitatively. The present study focuses on the prediction of acoustic absorption performance of a perforated plate with air jets by theoretical calculations. In addition, we experimentally measured the flow rate, internal pressure, acoustic pressure, and transfer function using an acoustic impedance tube. The normal incidence absorption coefficient was calculated from the measured transfer function using transfer function methods. We investigated the influences of background air space, flow velocity, thickness, aperture rate, and aperture diameter of a perforated plate on the acoustic absorption characteristics. The frequency characteristics of the acoustic As the background air space increased, the peak frequency of acoustic absorption characteristics also increased. results agreed well with the experimental one qualitatively