A method for manufacturing a porous layer of an acoustic attenuation structure, porous layer of an acoustic attenuation structure thus obtained and acoustic attenuation structure comprising the porous layer. A method for manufacturing a porous layer of an acoustic attenuation structure includes a first step of production of a solid layer including at least one structural frame embedded in a resin matrix and having first and second reinforcing strips arranged so as to delimit zones without reinforcing strips and a second step of production of through-holes in the zones without reinforcing strips of the solid layer using a laser beam.