The dynamic behavior of the sound-absorbing panels made of fiberglass, consisting of two layers of hollow tubular members of rectangular cross section. The finite element method to solve the problem of free and forced vibrations of a composite panel in view of perforation sound absorption surface, proposed application method of estimating the efficiency of absorption based on the data on the spectrum of the natural frequencies of the composite structure. Different oscillation circuit analysis sound-absorbing composite panel: thin-walled shell construction with homogeneous effective elastic characteristics, spatially inhomogeneous honeycomb structure with efficient characteristics of bearing layers, spatially inhomogeneous honeycomb perforated carrier layers. For mechanical models presented sound-absorbing perforated panel to study the effect of perforation of the carrier layer on the distribution of the frequency spectrum and forms the composite structural oscillations.