Low frequency noise often has a number of frequency bands, and the existing sound lining sensitive frequency regulation is difficult, by the frequency band narrow, structure miscellaneous.In this paper, an acoustic liner structure with adjustable double absorption crest is presented, which can adjust the voltage and the perforation rate according to the noise reduction requirements, and realize the tunable absorption of two low-frequency sound waves.Comsol acoustic solid coupling module was used to calculate the influence rule of the acoustic liner structure parameters on the frequency shift characteristics. The perforation rate decreased, the double absorption peak shifted to the low frequency, the amplitude and frequency range of the second absorption peak decreased significantly, and the anti-resonance point position remained unchanged.And by selecting the appropriate film thickness, perforation rate, perforation depth and number of perforation layers, the sound liner with continuous sound attenuation bandwidth was established: the sound absorption capacity in the range of 140HZ-1190Hz was above 30dB.Finally built experimental platform to test the transmission properties of acoustic liner under the condition of different voltage, based on the inverse piezoelectric effect of piezoelectric vibrator can effectively inhibit or enhance the vibration response of membrane, change the antiresonance point position, voltage increased from 0 v to 300 v, the first sound absorption peak frequency to high frequency offset 85 hz, the sound absorption peaks move to high frequency domain 125 hz.