Micro-perforated panel(MPP)structure has been widely used for various noise controls and its acoustic performance prediction has received more and more attention.The acoustic performance of simple MPP structures such as a MPP sound absorber can be predicted by analytical calculation method; however for that of complicated MPP structures,it is improper to use the same method due to the structure complexity.On the other hand,lots of perforations of sub-millimeter diameter bring great difficulty to numerical simulation of MPP structures.Thus,this study focuses on two different simplified MPP simulation methods which are the transfer admittance method and MPP equivalent porous material mode land their application on a double-layer MPP structure.Based on two simplified simulation methods,the transmission loss of a double-layer MPP muffler is calculated.Then the predicted results are compared with the impedance tube measurements.The results show that the two simplified MPP simulation methods can predict the acoustic performance of a doublelayer MPP structure effectively; and the prediction based on the transfer admittance method is superior among the two simulation methods.