Aiming　at　the　shortcomings　of　low　efficiency　and　narrow　frequency　band　of　traditional　sound-absorbing　materials,　a　multi-order　resonance　metasurface　is　designed.　The　multi-level　resonant　metasurface　is　constructed　by　inserting　one　or　more　partition　plates　with　small　holes　inside　the　resonant　cavity,　so　that　while　maintaining　the　original　sound　absorption　peak　and　the　same　structure　size,　it　can　obtain　multiple　nearly　perfect　sound　absorption　peak　to　obviously　widen　the　sound　absorption　bandwidth.　The　efficient　absorption　characteristics　of　the　maze　second-order　resonance　metasurface　are　analyzed　by　the　sound　absorption　coefficient　and　the　relative　acoustic　impedance　ratio,　and　the　effect　of　the　aperture　change　on　the　sound　absorption　characteristics　of　the　second-order　resonance　metasurface　is　investigated.　The　equivalent　acoustic　impedance　of　the　first-order　resonance　metasurface,　and　the　second-order　resonance　metasurface　is　equivalent　to　a　two-degree-of-freedom　mass　spring　system,　and　the　in-depth　analysis　of　the　multi-order　resonance　sound　absorption　mechanism　is　performed　via　the　system　natural　frequency　and　natural　mode　components.　Taking　thermal　air　viscosity　in　Helmholtz　resonant　cavity　into　account,　the　theory　of　equivalent　density　and　compressibility　is　introduced　during　deducing　the　theoretical　calculation　of　the　multi-order　resonance　metasurface.　Following　accurate　balancing　the　coupling　parameters　of　multiple　elements,　a　low-frequency　broadband　sub-wavelength　super-surface　absorber　is　designed,　which　is　composed　of　nine　units　and　has　a　thickness　of　8　cm.　This　absorber　is　endowed　with　continuous　and　excellent　sound　absorption　characteristics　within　the　frequency　band　of　310-1　560　Hz,　an　average　sound　absorption　coefficient　reaches　higher　than　90%.　This　research　provides　a　new　idea　for　the　realization　of　low-frequency　large-bandwidth　absorption,　and　has　potential　application　prospects　in　engineering　noise　reduction.　©　2020,　Editorial　Office　of　Journal　of　Xi＇an　Jiaotong　University.　All　right　reserved.