Acoustic attenuation layer for an acoustic attenuation panel, and a panel with such a layer

The acoustically resistive layer (24) is constituted by strips which are disposed in the direction of aerodynamic flow and interconnected by splints which ensure strain relief. The splints have small surfaces relative to the surface of the strips to ensure continuity of the homogeneous character of the quantity of open surface of the acoustically resistive layer. An Independent claim is also included for an acoustically attenuating panel.