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Microperforated panel absorbers are best considered as the combination of the perforate and the backing cavity. They are sometimes likened to Helmholtz resonators. This analogy is true in the sense that they are most effective at the resonant frequencies of the panel-cavity combination when the particle velocity is high in the perforations. However, unlike traditional Helmholtz resonators, microperforated absorbers are broader band and the attenuation mechanism is dissipative rather than reactive. It is well known that the cavity depth governs the frequency bands of high absorption. The work presented here focuses on the development, modeling and testing of novel configurations of backing constructions and materials. These configurations are aimed at both dialing in the absorption properties at specific frequencies of interest and creating broadband sound absorbers. In this work, several backing cavity strategies are considered and evaluated.