A porous skin including strips and an acoustic attenuation panel. The porous skin (1) includes of strips (2) arranged transversely to a fluid flow (E) and which successively overlap each other laterally, each strip (2) upstream of said fluid flow (E) overlapping the downstream strip or strips (2), each of the strips (2) including at least one lateral edge comprising a contour defining a line with deviations, namely a broken line and/or a curved line, and the arrangement of the strips (2) and the contour or contours of their lateral edges being configured to form openings (11) between the strips (2) connecting an external face of the porous skin (1) to an internal face of said porous skin (1) and to prevent the fluid flow (E) from penetrating into said openings (11), the porous skin (1) thus being adapted to have sound waves pass through it while preventing the fluid flow (E) from passing through it.