The sound absorption characteristics of a double layer structure with metal-rubber(MR) material were investigated. Based on the formulae of acoustic characteristics of metal-rubber material, the acoustic impedance and sound absorption coefficient for two kinds of structure with rigid wall or air layer were calculated, respectively. The basic parameter for description of sonic characteristics of MR was determined by calculating the flow resistivity. The effects of the thickness of the matervial layer, the flow resistivity, and the thickness of the air layer on the sound absorption performance were analyzed. The performances of a single layer structure and double-layer one were compared. The research results indicated that the double-layer structure with a reasonable design shows good performance of sound absorption in a wide bandwidth of frequency.