A cellular sound insulation structure and associated aircraft, a cell of which is provided with a diaphragm which includes a membrane having at least one orifice passing through a thickness of the membrane, and at least one tube surmounting the orifice and extending from a face of the membrane into one compartment of the cell, the tube comprising a free end, forming an acoustic outlet, which is positioned at a distance (p) from the base cross section of the cell. Also, a method for manufacturing such a cellular sound insulation structure, as well as to a tool for inserting a diaphragm into a cell. Such a cellular structure makes it possible to treat a wider acoustic frequency spectrum, and its acoustic dimensioning as well as its manufacture are simplified.