  We employ Random Matrix Theory in order to investigate coherent perfect
absorption (CPA) in lossy systems with complex internal dynamics. The loss
strength $\gamma_{\rm CPA}$ and energy $E_{\rm CPA}$, for which a CPA occurs
are expressed in terms of the eigenmodes of the isolated cavity -- thus
carrying over the information about the chaotic nature of the target -- and
their coupling to a finite number of scattering channels. Our results are
tested against numerical calculations using complex networks of resonators and
chaotic graphs as CPA cavities.
