In this study, we investigate the potential of using a Tesla valve as a flow-resistive element to enhance the acoustic absorption performance of an acoustic absorber. The Tesla valve is designed using CAD software. Finite element method (FEM) simulations are performed using ANSYS Workbench to analyze the acoustic absorption performance of the absorber with and without the Tesla valve. The simulation results are compared to experimental data and/or analytical models to validate the accuracy of the simulation. The effect of the Tesla valve on the absorption performance of the acoustic absorber is investigated by analyzing the absorber’s sound pressure level and frequency response. The simulation parameters, such as the element size, density, and material properties, are optimized to obtain the best acoustic absorption performance. The results show that the Tesla valve could improve the absorption performance of the acoustic absorber, with potential applications in noise control and soundproofing. On the inlet side, the SPL reduction is shown from 112 to 98 dB when reversed using the outlet side.