A silencer for an auxiliary power unit of an aircraft comprises an inlet, an outlet, a housing and a flow channel with a porous wall material that is arranged in the housing. An intermediate space is formed between the housing and the flow channel and divided into outer cells that are arranged around the flow channel by means of one or more partitions. This makes it possible to realize a very compact silencer with very good sound insulation properties. The sound dampening can be additionally improved by dividing the outer cells into outer regions and inner regions, by adapting the shape of the silencer to a tail section of an aircraft and by arranging an annular channel on the outlet.