Abstract: In order to improve the acoustic properties of single layer micro-perforated plate limited by conventional processing technology, several approaches to fabricating flexible micro-perforated plate, including micro-electro-mechanical system (MEMS) molding, hot imprinting, needle roller puncturing, and computerized numerical control (CNC) milling, are studied in this paper. Both MEMS molding and CNC milling are capable of manufacturing apertures less than 100 microns; batch processing can be realized with MEMS molding, but the process to develop MEMS mold is time consuming and costly. The CNC milling is accurate, but it is not suitable for batch processing of flexible micro-perforated plates with too small aperture and too high perforation density. Batch processing can also be achieved with hot imprinting and needle roller puncturing, but it is difficult to manufacture apertures below 100 microns, and the machining error is significant. For comparison, a variety of polymer materials, including Polydimethylsiloxane, Paperboard, Polyvinyl Chloride (PVC), Polycarbonate, Polyethylene Terephthalate, are used to develop flexible micro-perforated plates, among these, PVC micro-perforated plates processed by CNC milling have better sound absorption performance, the maximum bandwidth of single layer PVC absorber reaches 3 octaves.