Single layer optimized microchannels (268µm channels size) present high absorption at the quarter-wave resonance frequency (2460Hz for 30mm-thick treatment) but cannot provide significant absorption at lower frequencies. In this work, the absorption coefficient of multilayer treatments with 2, 5, 10- and 30-layers of channels with size varying from 50µm to 15mm was numerically optimized. The equivalent fluid wave number and characteristic impedance of each layer were predicted using the JCAL model. The Double-scale Asymptotic Method (DAM) was used to obtain the JCAL parameters. The multilayer treatment absorption was modelled with the Transfer Matrix Method (TMM). It was shown that multilayer treatments present superior absorption than single layer. For instance, bilayer treatment made of a 1mm-thick top layer (facing incident wave) of channels of 58µm and a 29mm-thick bottom layer of channels with 8.1mm provides perfect absorption around 1200Hz (i.e. 1260Hz below the quarter-wave resonance frequency of 30mm-thick single layer treatment). Alternatively, a 30-layer treatment with channels size varying from 100µm to 9.6mm provides absorption higher than 0.8 between 1350 and 6270Hz (i.e. 54% higher than single layer treatment with same thickness). These results pave the way to the fabrication of new multilayer treatments with interesting subwavelength and broadband absorption capabilities.