In order to solve the vibration problem of periodic lattices structure in the low-frequency field, based on the local resonance mechanism, a new composite two-dimensional periodic lattices structure was designed in this paper. The band gap mechanism of the structure and the band gap characteristics of low-frequency resonance were analyzed and studied by combining the finite element method. It is found that the initiation frequency of the band gap can be greatly reduced by optimizing the structure of the coating. The position of the band gap is determined by the natural frequency of the corresponding local resonance mode. The band gap can be adjusted to the range of meeting the practical engineering application by changing the material and size parameters of the structure. The numerical simulation results are consistent with the test results. The structure can open the full band gap of 50 Hz in the low frequency range from 40 Hz to 90 Hz, and the maximum vibration attenuation reaches 36 dB. This structure provides an effective method for obtaining low frequency and ultra-low frequency band gap of periodic lattices structure, and has potential application prospects.