Abstract: Multifunctional materials that combine excellent low-frequency broadband sound absorption and energy absorption properties hold broad application prospects in aerospace and other engineering fields. A three-dimensional arc re-entrant honeycomb resonator-type acoustic metamaterial was proposed based on re-entrant honeycomb-type negative Poisson's ratio metamaterials. Theoretical and finite element models were established to explore the sound absorption performances and mechanisms of this structure. Effects of structural parameters on sound absorption performances were investigated in further. The results indicated that when the diameter of embedded tubes decreases, the length of embedded tubes increases, and the arc radius increases, the sound absorption effect enhances while the peak absorption frequency decreases. Through optimized design of multi-cell structures, the optimized structure with a thickness of 30 mm achieves an average sound absorption coefficient of 0.89 in the 580-930 Hz frequency range, realizing superior low-frequency broadband sound absorption performance. The optimized structure was 3D-printed, and its impedance tube experiment was conducted. Experimental results were well consistent with theoretical predictions, verifying the accuracy of the theoretical model and optimization methodology. This research provides an effective approach for the design of low-frequency broadband sound absorption structures.