Abstract: In order to overcome the difficulty caused by micro-punches in finite element meshing for simulating a micro-perforated panel silencer, two different simplified methods were adopted to simulate micro-perforation panel. In the first method, combining the classical micro-perforated panel absorber theory with transfer admittance method and defining a set of transfer admittance coefficients on its inner and outer surfaces, the simulation was simplified for micro-perforated panel. In other method, considering the effect of panel properties on sound absorption capability,the micro-perforated panel was transformed into an equivalent porous material model. Based on above two simplified simulation methods, the transmission loss of a double layer micro-perforated panel muffler with high frequency was calculated, and the results were compared with the impedance tube measurements. Results show that, the two simulation methods can predict acoustic performance of double layer micro-perforated structure efficiently, and are helpful in engineering application.