The present disclosure relates to a cell structure for an acoustic attenuation device for a nacelle of an aircraft propulsion assembly. This cell structure includes lateral partitions forming channels that each extend between a first end and a second end and skin elements arranged so that each channel is at least partly closed at the first end thereof by at least one skin element. Each skin element is connected to a respective lateral partition and can move relative to the other lateral partitions. A continuous skin can be assembled on this cell structure so as to at least partly close the channels at the second end thereof and to thus form an acoustic attenuation device.