An acoustic liner 20 includes a remote panel 26, a perforated proximate panel 22 transversely spaced from the remote panel and one or more partitions 32 spanning across the space between the panels. At least one baffle 44 cooperates with the partitions to define a resonator chamber 34b and an associated neck 56 for establishing communication between the resonator chamber and a fluid stream G flowing past the proximate panel.