In conventional gas turbine combustors, the combustion chamber linings are perforated and used for cooling. To cool the liner evenly, bias flows are introduced into the combustor at rates that depend on the operating condition. It has been found that airflow through the liner not only provides cooling but also improves sound absorption and acoustic instability. This experiment reports a unique comprehensive investigation of the influences of single and double-layer cylindrical full-scale gas turbine combustor liner sound absorption properties based on the no flow and non zero bias flows. In particular it is shown that combustor liner porosity (determined by orifice diameter and axial pitch distance) has an important influence on non-zero bias flow in that it increases the peak absorption or dissipation compared with that which occurs in the absence of flow. It is shown that the main influence of bias flow is to increase absorption compared with no flow above 600 Hz and to decrease the transmission loss measured in the absence of flow below 600 Hz but to increase it above 600 Hz. Internal resonance in the combustion liner test section influences both absorption and transmission loss spectra near 600 Hz. To create higher damping, and decrease in acoustic instability during the combustion process, gas turbine combustors require mapping between the inner and outer liner perforation to increase efficiency and lower the hydrocarbon emission. The calculated pressure ratio versus mass flow and combined discharge coefficient effect explain the non-linear distribution of the absorptive and dissipative energy measured at the gas turbine combustor.