An acoustic liner employable in jet engine housing construction for sound absorption such as for inclusion in nacelle components. The liner has a solid backface sheet having a surface to which is attached a first side of a honeycomb core structure. Attached to the opposing second side of the honeycomb core structure is a mesh structure to which is attached a perforated face sheet to be exposed to the exterior. As is thus apparent, the liner of the present invention provides a mesh situated below a protective perforate sheet. This construction produces an acoustic liner having substantially the efficiency of a linear liner system and the durability of a perforate face sheet system.