In this study, we use coir fiber as the reinforced, Melamine formaldehyde resin as the matrix. It was made to be porous composite materials, and it uses the way of beehive structure that place at middle layer of the coir fiber boards to proceed composite lapping layers. The reason is that try to improve the absorption coefficient of the single coir fiber board's absorption effect. The experiment show, the curve of absorption coefficient of the coir fiber boards behind beehive structure lapping is more than the pure coir fiber boards has move toward above with increased frequency, and get better performance of absorption effect with low frequency.