A single degree of freedom (SDOF) acoustic liner includes a porous face sheet, a substantially imperforate back sheet generally parallel to and opposing said porous face sheet and defining a thickness therebetween, and an acoustic core layer of contiguous adjacent resonant cavities disposed between the porous face sheet and the imperforate back sheet. The acoustic core layer includes a first resonant cell having a first internal volume therein and a second resonant cell having a second internal volume therein different than the first internal volume. A cell partition wall extends between the porous face sheet and the imperforate back sheet, and separates and seals the first resonant cell from the second resonant cell. In a thickness direction, and perpendicular to a plane generally parallel with the porous face sheet and the substantially imperforate back sheet, the first internal volume overlaps the second internal volume over the cell partition wall.