In order to solve the problem that the muffler designed for low frequency wideband noise has a large size and poor sound attenuation effect, the membrane structure has a good noise attenuation performance for low frequency noise, and the perforated pipe has a wide band noise attenuation characteristic.First set up film type perforated pipe structure and through the theoretical analysis of the vibration equation of the diaphragm, further explores the key parameters on the coupling structure of transmission loss law of the influence of amplitude and frequency, the results showed that tube waves and resonance system of diaphragm coupling strength is higher, the vibration response of the diaphragm, the more intense, the greater the degree of acoustic reflection, the less sound energy flow into the downstream piping, at the same time sound transmission loss peak corresponds to the frequency and ultra thin film materials are closely related.Finally, the helical coupling structure is designed, and the noise reduction characteristics of the structure are tested by simulation and experiment.