This paper focuses on the problem of be unable to have both high frequency and low frequency sound absorption performance for ordinary honeycomb sandwich structure, the honeycomb sandwich structure of adjustable absorption frequency with internally installed micro perforated plate is designed in this study. In order to improve the sound absorption performance of honeycomb sandwich panel structure, a micro-perforated panel was installed inside the honeycomb sandwich panel structure. Some micro-perforated plates which can change the perforation rate are arranged periodically to achieve the purpose of changing the sound absorption performance of honeycomb structure. The numerical simulation shows that the structural design idea of honeycomb sandwich structure with adjustable absorption frequency is feasible.