The Helmholtz resonator is one of noise control elements widely used in many practical applications. However the resonator array system, which is sometimes used to reflect or absorb low frequency noise, has not been well studied. We have investigated the difference in sound absorption of the Helmholtz resonator array panel caused by change in the resonator arrangement. Experiments and numerical calculations for various Helmholtz resonator array panels are carried out and the results are compared each other. The comparisons show that the acoustic coupling between closely located resonators affects the performance of the sound absorbing system. Particularly, the distance between resonators has a significant effect on the broadness of the sound absorption coefficient.