This presentation examines a perforated resonant material, in which the principal perforations comprise a network of periodically spaced dead-end pores. This material can show good sound absorption at low frequencies, particularly given its relatively small thickness. In a recent study, this kind of material was modeled by an effective fluid approach which allowed low frequency approximations. At low frequency, it was shown that the periodic array of dead-end pores increases the effective compressibility without modifying the effective dynamic density. Thereby, the resonance frequency of the material is reduced in a significant way, as is the frequency of the first sound absorption peak. Moreover, a bandgapeffect occurs at high frequency for the sound transmission problem. This study suggested a new concept of micro-structure for designing low-frequency resonant acoustic absorbers. A transfer matrix approach is now proposed to model and optimize such a concept. Prototypes have been made with 3D printing and tested in an acoustic tube for sound absorption and sound transmission loss. The resonant periodicity effects have been observed, and the measurements compare well with the predictions of the transfer matrix model. Finally, an optimization of the microstructure is proposed. No PDF available.