Based on the mechanical wave selective absorption principle of mass-spring microstructures by the optical vibration mode, a two-dimensional acoustic metamaterial panel consisting of lumped mass and elastic membrane is presented. The vibration characteristic simulation of the metamaterial equivalent panel representative cell is performed using the finite element method and the results indicate that the presented 2D metamaterial panel behaves just like regular mass-spring microstructures. Under the guidance of the simulation results, a square metamaterial panel is fabricated and its vibration characteristics are examined using a Polytec scanning laser vibrometer. The test results indicate that the metamaterial panel can efficiently absorb mechanical waves of about 157.5 Hz.