The invention relates to an acoustic absorber comprising a support (2) which comprises a plurality of recesses (22), and a coating (3) on a visible side (21) of the support (2), said coating covering the recesses (22) and being made from a lacquer. According to the invention the sections (31) of the coating (3), which cover the recesses (22), forming respectively at least two segments (311) which are separate from each other due to an opening (312), are foam or air-permeable. The invention also relates to the use of said type of absorber as a surface-covering element, as a ceiling or wall element or as part of a piece of equipment.