本研究主要針對楔形吸音板之吸音係數加以分析及設計。吸音材料受一脈衝聲壓 作用時即產生變形，兩者間的關係可由複數動態勁度表示。本研究即由Biot多孔 彈性理論，於拉普拉斯域中利用有限元素法以三角形元素來分析楔形吸音板之複 數動態勁度並轉換表面音響阻抗而求得吸音係數。楔形吸音板吸音係數有限元素 分析之結果經與實驗數據驗證相符後，研究中續而改變楔形吸音板之幾何外形， 並探討其於吸音係數之影響。由分析結果發現，改變楔形吸音板半底邊長與最大 厚度比、最小厚度與最大厚度比或最小厚度與半底邊長比對於吸音係數均有顯著 的影響。以0.025m厚之楔形吸音板為例，上述三者之值分別為0.625、0.5及 0.8時可得到最佳之吸音係數。 The aim of this study is to analyze and design sound absorption coefficients for wedge type sound absorption porous panels. When a porous material subjected to a sound impulse pressure, the deformation appeared accordingly. The ratio of sound pressure to displacement deformation can be expressed as a Complex Dynamics Stiffness (CDS). In this study, the Biot's poroelastic theory in Laplace domain is used for analyzing CDS of wedge type porous panels by Finite Element Method (FEM) with triangular elements and the acoustical impedance and Sound Absorption Coefficient (SAC) of panels are then determined. The results of SAC of wedge type porous panels predicted by this study are agreed with experimental data. After the experimental examinations, the geometry of wedge type porous panels is changed and the influences of geometry change to SAC are studied. It is learned that the SAC of a wedge type porous panel is greatly affected by the half bottom width to main thickness ratio, the side thickness to main thickness ratio, and the side thickness to the half bottom width ratio. For example, a 0.025m thick wedge type porous panel will have good SAC if three ratios mentioned are 0.625, 0.5, and 0.8, respectively.