Abstract: Triply periodic minimal surface (TPMS), combined with their excellent acoustic properties, has attracted widespread attention in the field of low-frequency broadband sound absorption. In this paper, five types of TPMS sandwich panel structures, namely D, G, P, N, and I-WP, were proposed, and the finite element method was employed to analyze the low-frequency sound absorption performance of these five structures. Experimental validation was conducted by 3D printing P-type and G-type TPMS sandwich structures, and the sound absorption performance of these two structures was tested using the impedance tube method. The experimental results show good consistency with the simulation results. In the context of parameter analysis, the impacts of factors such as TPMS cell type, relative density, thickness of the perforated plate, cell size, and perforation radius on the sound absorption performance of the structure have been investigated. The results show that P sandwich panel with a thickness of 21 mm exhibits excellent sound absorption performance in the range of 512-685 Hz, with a bandwidth ratio of 43.25%. This represents a 9% increase in bandwidth ratio compared to G structure of the same thickness. Additionally, the peak resonance sound absorption coefficient at 540 Hz is 0.83, and the thickness of the structure is only 1/30 of the wavelength corresponding to the peak frequency of the sound absorption coefficient, demonstrating the deep sub-wavelength size characteristic of the P-type structure. D and N cells have high porosity and exhibit good resonance characteristics at a frequency of 400 Hz. The sound absorption bandwidth ratio of the D cells is increased by 17.4% compared to the P cells. As the relative density increases, the porosity of the cells decreases, the resonance frequency rises, and the sound absorption coefficient of the structure gradually decreases. However, the sound absorption bandwidth is slightly broadened. Increasing the thickness of the perforated plate reduces the resonance frequency of the structure and broadens the sound absorption frequency band. Enlarging the cell size or decreasing the perforation radius also leads to a lower resonance frequency and a higher sound absorption peak, but the sound absorption frequency band becomes slightly narrower.