The　micro-perforated　panel　(MPP)　has　only　one　sound　absorption　peak,　and　the　sound　absorption　performance　is　poor　in　the　wide　frequency　range.　Besides,　the　stiffness　and　strength　of　MPP　are　insufficient,　so　it　can　not　bear　the　external　load.　In　this　study,　double　layers　of　hierarchical　square　honeycomb　are　placed　within　the　air-back　cavity　of　MPP　to　produce　a　sandwich　structure.　On　the　one　hand,　hierarchical　honeycombs　divide　the　air-back　cavity　into　several　sub-cavities.　The　perforations　on　the　panel　together　with　the　sub-cavities　form　a　series-parallel　system　of　Helmholtz　resonators.　The　sound　absorption　curve　of　the　structure　has　multiple　peaks　and　the　half-absorption　bandwidth　is　extensively　widened.　On　the　other　hand,　the　hierarchical　honeycomb　with　excellent　load-bearing　properties　can　strongly　support　the　MPP　to　resist　external　loads.　This　new　structure　possesses　both　sound　absorption　and　load　bearing　capabilities,　and　has　practical　application　value　in　the　noise　reduction　of　high-speed　trains　and　civil　aircraft.　Through　theoretical　and　simulation　analysis,　the　sound　absorption　performance　of　the　structure　is　systematically　studied　and　the　influence　of　key　parameters　is　quantified,　providing　guidance　for　the　design　of　noise　reduction　materials.　©　INTER-NOISE　2021　.All　right　reserved.