Direct Piercing Carved Wood Panel (DPCWP) is among the famous Malay wood carving art in the Malay culture. It is the best example of Malay people’s creativity and masterpiece. In this paper, the comparison of normal incidence sound absorption coefficient, (SAC) for three major types of design for the DPCWP is discussed. The simplest form of DPCWP, the circular type, then the geometry and floral types were investigated based on simulation and measurement works using sound intensity method to determine the normal incidence SAC, for 30% and 40% perforation ratios. The simulation work was carried out by using BEASY Acoustic software based on Boundary Element Method (BEM). From the results, there is an identical trend for DPCWP with geometry and floral design from 250 Hz to 4 kHz. At high frequencies (1 kHz to 4 kHz), both design show the tendency of decrement, suggesting that the complexity of the design does affect the average SAC value. However, for circular design, SAC is higher than other design at 1 kHz and shows a similar trend with other design at 2 kHz and 4 kHz for both simulation and measurement result.