A resistive skin element for an acoustic panel intended for an aircraft includes a first ply, a second ply with openings and a wire mesh which is sandwiched between the two plies. First ply includes at least one layer made of C/PEAK and a film made of PEI. Second ply includes at least one layer made of PEI First ply is crossed by perforations. Second ply has openings configured so that second ply does not obstruct the perforations of first ply. The wire mesh allows perforations with large sizes to be made while keeping good acoustic properties.