This study investigates acoustic properties of additive manufactured (AM) concentric tube reverse flow (RF) resonators where acoustic attenuation with smaller sample length is achieved by increasing effective travel length of acoustic waves within a structure. The theoretical modeling based on narrow tube theory has been proposed to predict absorption coefficient, while numerical estimation of absorption coefficient is carried out using finite element method (FEM). The predicted theoretical and numerical results are found to be in good agreement with measured results in impedance tube, thus demonstrating its potential in achieving low frequency attenuation with compact size structures. © 2018, © 2018 Taylor & Francis Group, LLC.