The invention relates to a composite for an acoustic component having at least one carrier layer and an electrospun membrane which is arranged on the at least one carrier layer, wherein the electrospun membrane is formed of superimposed fibers while a pore structure is being designed. The pore structure of the composite is designed such that the composite has a water column of at least 1 m and an air permeability of 5 L/m2*s. Furthermore, the invention relates to a method for producing a composite for an acoustic component, in which a carrier layer is provided and on the carrier layer a membrane is designed according to the electrospinning method, wherein the membrane is produced of superimposed fibers with a defined pore structure.