A method for producing an acoustically resistive structure includes the steps of creating, consolidating and cutting a first layer of reinforcing fibres embedded in a first thermoplastic resin having a first melting point so as to obtain an interlayer, a step of laying a second layer of reinforcing fibres against a first face of the interlayer, a second consolidation step of consolidating the second layer of reinforcing fibres embedded in a second thermoplastic resin having a second consolidation temperature lower than the first melting point of the first resin so as to obtain a non-perforated external layer bound to the interlayer, a step of perforating the external layer and a step of laying an internal layer on a second face of the interlayer. An acoustically resistive structure obtained from the method as well as a sound-absorption panel including such an acoustically resistive structure are also described.