Element (26) for sound absorption, in particular intended for being mounted on components of aircrafts, such as engine nacelles. The element comprises a face-sheet (28), which is, at least in a region thereof, acoustically permeable, a substantially sound-reflective back- sheet (30) and a honeycomb layer (32), "sandwiched" between the face-sheet (28) and the back-sheet (30) and defining a mesh structure which has a plurality of hollow cells (34, 34') laterally neighboring one another. Said cells (34, 34') are adapted to make the sound waves that enter through the face-sheet (28) and are reflected by said back-sheet (30) resonate inside their side walls. The element (26) has a passage (36) that connects together a group of said cells (34, 34'), thereby causing them to acoustically cooperate with one another.