An acoustic absorber includes a wall provided with a plurality of apertures as well as a substantially non-perforated second wall, with the first wall and the second wall being spacedly arranged to one another, and at least one honeycomb structure being provided between the walls, with the honeycomb structure having a substantially cylindrical recess in at least one area, with a funnel element opening to the first and second walls being provided in the recess, and having a height greater than the distance of the walls, with the second wall being designed pot-like in the area of the funnel element.