An aircraft cabin panel for sound absorption, with a sandwich construction, comprising a core layer that comprises a plurality of tube-like or honeycomb-like cells that extend in an open manner across the thickness of the core layer and that are separated from each other by cell walls and that are uniform in design. A first cover layer faces away from the sound field, as well as a second cover layer that faces towards the sound field and that comprises a plurality of perforation holes and adjacent cells are interconnected by way of apertures in the cell walls. The perforation of the second cover layer comprises a distance (b) between holes, which distance exceeds the opening width (c) of the cells of the core layer, wherein the first cover layer is closed and wherein the cell walls comprise a perforation so that they are acoustically transparent in the direction parallel to the cover layers.