The invention relates to a lining element, in particular an interior lining and/or covering element, for motor vehicles, having a decorative layer and a support layer structure with at least one support layer, in which the air permeability and/or density and/or the mass per unit area of the support layer structure are preset for controlling the acoustic properties, and to a method for producing a lining element, in particular an interior lining element or covering element for motor vehicles, having a decorative layer and a support layer structure of at least one support layer with controlled acoustic properties. In particular, the acoustic properties of the lining element are controlled by matching the thickness, and/or the mass per unit area, and/or the air permeability of the lining element in zones, or over the entire surface, to sound emissions which are to be absorbed.