For widening the sound absorption band of single-layer microperforated plate, a sound absorber of microperforated plate combined acoustic black hole is proposed. The COMSOL finite element software is used to simulate the structure. There are two crests in the sound absorption coefficient curve of this structure, it is concluded that each wave crest is controlled by two micro-perforated plates, MPP1 and MPP2 respectively. Secondly, the impact of the length of the structure and the acoustic black hole area ratio on the sound absorption impact is analysed. The research results show that these two parameters will affect the maximum absorption coefficient and the resonance frequency of the two wave peaks. Finally, the effect of exponent of acoustic black hole power function on sound absorption performance is analysed，it is obtained that with the decrease of the power function exponent, the resonance frequency of the second crest moves to the low frequency, and the trough between the two wave peaks increases substantially, especially when \(m = 1/3\) , the trough exceeds 0.65.