The acoustic behavior of micro-perforated panels (MPP) is studied theoretically and experimentally at high level of pressure excitation. A model based on Forcheimer's regime of flow velocity in the perforations is proposed. This model is valid at relatively high Reynolds numbers and low Mach numbers. The experimental method consists in measuring the acoustical pressure at three different positions in an impedance tube, the two measurement positions usually considered in an impedance tube and

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... measurement in the vicinity of the rear surface of the MPP. The impedance tube is equipped with a pressure driver instead of the usual loudspeaker and capable of delivering a high sound pressure level up to 160 dB. Several MPP specimens made out of steel and polypropylene were tested. Measurements using random noise or sinusoidal excitation in a frequency range between 200 and 1600 Hz were carried out on MPPs backed by air cavities. It was observed that the maximum of absorption can be a positive or a negative function of the flow velocity in the perforations. This suggests the existence of a maximum of absorption as a function of flow velocity. This behavior was predicted by the model and confirmed experimentally.