A method for manufacturing a cellular structure having first and second faces, rows of cells each alternatingly having first cells, which are open in the direction of the first face, second cells, which are open in the direction of the second face, and also third cells formed between each row of cells, each row of cells comprising first and second strips of material placed against one another. The first and second strips of material are shaped by bending. By contrast to plastic deformation, shaping by bending makes it possible to expand the choice of materials and thicknesses for the first and second strips of material. An advantageous cellular structure is thus obtained as well as an acoustic absorption coating comprising such a cellular structure.