A structural element used for attenuating aviation turbine noise is provided with pores (1, 2) embodied in the form of cylindrical channels which are open on the first ends inside the turbine housing and closed on the opposite ends thereof, wherein the diameter (D) of each channel ranges approximately from 0.1 to 0.3 mm, each channel is remote at least along one part of the length thereof from the closest neighbors at a minimum distance ranging approximately from 0.02 to 0.3 mm and the ratio between the channel length and diameter thereof is of the order of 102.