Abstract: A meta atom for controlling acoustic parameters and metamaterials comprising the same, which includes a first resonator assembly having a pair of resonators configured of two resonators disposed apart from each other with respect to an axis direction; a second resonator assembly positioned inside the pair of resonators included in the first resonator assembly, and having at least one resonator; and partitions connected between the first resonator assembly and the second resonator assembly, and supporting the first and second resonator assembly.