Utilizing the effect of losses, we show that symmetric 3-port devices exhibit coherent perfect absorption of waves and we provide the corresponding conditions on the reflection and transmission coefficients. Infinite combinations of asymmetric inputs with different amplitudes and phase at each port as well as a completely symmetric input, are found to be perfectly absorbed. To illustrate the above we study an acoustic 3-port network operating in a subwavelength frequency both theoretically and experimentally. In addition we show how the output from a 3-port network is altered, when conditions of perfect absorption are met but the input waves phase and amplitude vary. In that regard, we propose optimized structures which feature both perfect absorption and perfect transmission at the same frequency by tuning the amplitudes and phases of the input waves.
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