Conventional porous absorbers have poor low frequency performance unless very thick layers are used. This project focuses on the development of new porous absorbers which can overcome this limitation. Low frequency absorption can be improved by introducing two very different scales of the pores, however so far only very simplistic geometries have been studied. We would like to investigate whether the introduction of multiple scales (i.e. pores with more than two characteristic sizes) can dramatically improve performance. While materials with multiple pore scales are well known (e.g. vermiculite), their acoustical applications are currently limited. A general theoretical approach to modelling multi-scale porous structures needs to be developed. It will then be possible to identify and optimise those material parameters which are most important for the acoustical performance.