Perforated materials in the traditional sense are rigid, usually dense, costly and inflexible. For this study, polyester/cotton blended woven fabric as the base fabric, nano-SiO2 (silicon dioxide) as the functional particles and PU (polyurethane) as the matrix were selected. Accordingly, flexible PU/SiO2 perforated coating composites with different process parameters were developed. The influence of the nano-SiO2 content, perforation diameter, perforation rate, number of fiber felt layers and cavity depth on the sound absorption coefficient were investigated. The resonant frequencies of materials with different cavity depths were evaluated by both theoretical calculation and experimental method. It was found that the flexible perforated composite has good sound absorption and mechanical properties, and has great potential for applications requiring soft and lightweight sound absorption materials.