Resonance sound absorption structure is a sandwich structure composed of perforated panel, honeycomb and rigid backplane. This structure is widely used in aircraft engine nacelle and has achieved good noise reduction effect. With the development of acoustic theory and manufacturing technology, the resonant sound absorption structure has gradually developed from the initial single-degree-of-freedom to multi-degree-of-freedom or even embedded multi-degree-of-freedom stage, and the sound absorption effect has also made great progress. In this paper, the sound absorption principle of resonance sound absorption structure is elaborated in detail first, and on this basis, the development about liners of aircraft engine nacelle at home and abroad is introduced. Two development trends of liners are pointed out: seamless liner and multi-degree-of-freedom liner. The latest research progress on multi-degree-of-freedom liner in China is briefly introduced also.