Using the concepts of slow sound and critical coupling, an ultra-thin acoustic metamaterial panel for perfect and quasi-omnidirectional absorption is theoretically and experimentally conceived in this work. The system is made of a rigid panel with a periodic distribution of thin closed slits, the upper wall of which is loaded by Helmholtz Resonators (HRs). The presence of resonators produces a slow sound propagation shifting the resonance frequency of the slit to the deep sub-wavelength regime (λ/88). By controlling the geometry of the slit and the HRs, the intrinsic visco-thermal losses can be tuned in order to exactly compensate the energy leakage of the system and fulfill the critical coupling condition to create the perfect absorption of sound in a large range of incidence angles due to the deep subwavelength behavior.

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