A method for producing a double-layer or triple-layer sound-absorbing panel (10) is specified, said panel consisting of a support panel (20) and at least one cover panel or
coating (30, 35) of the support panel (20), the cover panel or
coating (30, 35) being fixedly connected to the support panel (20). In this case, an open-pore (121) support panel is provided as the support panel (20) and the sound-absorbing panel (10) is arranged on each side (12, 13) provided with a cover panel or
coating (30, 35) with a device opposing said side emitting a
laser beam, the upper face (12) of said panel (10) being subjected to the
laser beam, which is designed to burn away material from the cover panel or coating (30, 35) facing said
laser beam over the depth in the direction of the laser beam in a plurality of holes (31). In this case, the laser beam acting on the panel (10) is designed such that the
waist of the laser beam is focused on a
plane parallel to the
lower face of the cover panel or top layer (30, 35) such that the holes (31) are continuous through the cover panel or top layer (30, 35), and a lower hole opening / hole end (33) is produced in the support panel (20) itself so that the surroundings are connected to the open-pore support panel (20) via an air connection (121).