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Micro-perforated panels have tiny pores which attenuate sound based on the Helmholtz resonance principle. That being the case, an appropriate cavity depth should be chosen to fully capitalize on the attenuation potential of the panel. Generally, the panel's sound absorbing performance can be predicted by Maa's theory given information about the panel and the cavity depth. However, in some cases, one cannot use the theory to predict the panel's performance precisely, especially when the micro-perforate has varying diameters and/or irregular hole shapes. In these cases, the sound-absorbing performance of the micro-perforate is different from that of a uniform pore diameter perforate. This paper presents an alternative method to predict the micro-perforated panel's performance precisely. As a first step, the transfer impedance of the micro-perforate should be measured.