Described is an acoustic absorbing structure and system provided from a composite material having one or more channels provided therein with each of the one or more channels having an aperture opening onto a surface of the composite material. The channels are provided having a cross-sectional shape and dimensions selected to exhibit a low frequency resonance in response to a low frequency sound wave provided thereto such that acoustic absorbing structure has a predetermined response characteristic in response to an acoustic signal provided thereto. Techniques for operating an acoustic absorbing system are also described.