A manufacturing method of an acoustic coating in an ordered array of interconnected micro-channels intended to receive, on a reception surface, an incident acoustic wave with direction Ac normal to this surface, the method including depositing a sacrificial material on a substrate surface to form a three-dimensional scaffold of filaments, infiltrating at least one part of the three-dimensional scaffold with a thermosetting material, solidifying the thermosetting material to form a solidified material, and removing the sacrificial material from the solidified material to form the ordered array of interconnected micro-channels, the filaments forming by superimposed layers the three-dimensional scaffold being, for a given layer of filaments, oriented in a direction forming, in a plane formed by the layer, a first angle θ relative to the direction Ac of the incident acoustic wave, to confer acoustic properties to the ordered array of interconnected micro-channels and thus form the acoustic coating.