A multilayered acoustic panel (1) including: a substantially air impermeable outer membrane layer (3); an underlying second portion bonded to the membrane layer (3), the second portion including an intermediate layer (5); and an inner layer (7) underlying the second portion, the inner layer (7) having a plurality of apertures (6) therein, said apertures (6) being covered by the intermediate layer (5) of the second portion, wherein the membrane layer (3) and second portion are not bonded together where the membrane layer (3) overlies the apertures (6) such that those portions of the membrane layer (3) which overlie the apertures (6) are free to vibrate independently of the second portion in response to sound waves incident on the membrane layer (3).