An aircraft cabin panel for sound absorption, with a core layer that comprises a plurality of cells that extend in an open manner across the thickness of the core layer and that are separated from each other by cell walls, and with a first cover layer that faces away from the sound field, as well as a second cover layer that faces towards the sound field and that comprises a plurality of perforation holes. The second cover layer is multi-layered and apart from a layer with the perforation also comprises a second layer that acts as a flow resistance device. The second layer is arranged on the outside, and visually closes off the perforation, and the outer layer comprises an air-permeable woven fabric.