Abstract: The constant velocity spiral has important application value in the engineering field due to its unique mathematical properties. This paper constructs an acoustic metamaterial structure consisting of 16 sets of constant velocity spiral mazes coupled with micro perforated plates. The significant sound absorption performance of the structure in the low frequency range of 700-1400 Hz was verified through finite element simulation and impedance tube method experiments. The results showed that the average error of the sound absorption coefficient between the experiment and simulation was less than 0.04, and the maximum deviation did not exceed 0.08, which verified the accuracy of the simulation model. This structure forms a broadband sound absorbing band in the frequency range of 870-1320 Hz, with a bandwidth ratio of 64.28%. The absorption peak reaches 0.86 at 1070 Hz, and the thickness of the structure is only 1/14 of the wavelength corresponding to the absorption peak frequency, indicating that the structure has significant sub wavelength characteristics. Further research was conducted on the effects of maze layer height h, constant velocity spiral width w₃, constant velocity spiral parameter b, micro perforated plate thickness t_top, and environmental temperature K on the sound absorption performance of the structure. The results showed that increasing the maze layer height h can shift the resonance frequency towards lower frequencies and improve the bandwidth ratio; The increase in the width w₃ of the constant velocity spiral causes the resonance frequency to shift upward and the bandwidth ratio to decrease; Increasing the spiral parameter b and the thickness t_top of the micro perforated plate can enhance the peak intensity of sound absorption, but it will lead to a decrease in resonance frequency and a narrowing of bandwidth; As the temperature increases, its resonance frequency also shifts upward. In addition, three models were designed using a combination of multiple parameters. Through research, it was found that Model 1 had the best sound absorption effect when considering multiple performance indicators. This study provides a solution for low-frequency noise control that combines parameter adjustability and structural compactness.