A sound attenuation mechanism made up of multiple substrate layers, including corrugated layers. The use of corrugation provides an inexpensive and manner of forming a plurality of highly effective acoustic attenuation channels throughout the mechanism. The multi-layered mechanism may be provided in a variety of modular forms and sizes which may be combined to form a low-cost, highly effective attenuation housing. For example, such a housing may be utilized to contain otherwise noisy large scale oilfield equipment such as coiled tubing engines. Additionally, where drainage from the housing is sought, a spiraled attenuation channel may be employed such that the effectiveness of the attenuation provided by the housing is not sacrificed.