A noise attenuation panel for a bleed flow is presented that causes a total pressure loss of the bleed flow before it is exhausted. The total pressure loss results from at least two regions in which the flow area contracts and then rapidly expands, with the rapid expansion causing mixing and turbulence rather than full total pressure recovery. This reduced pressure means that when the flow is exhausted into a flow (which may be the bypass flow of a gas turbine engine), its energy, and thus its noise, are reduced.