Acoustic panel

The invention provides an acoustic panel which improves the yield strength while maintaining the sound absorption. The permissible stress of the perforated plate is A (surface multi-orifice plate (2a), and an internal multi-orifice plate). The load on the multi-orifice plate (2) is p0, and the coefficient is K1 (=0.93). The width of the enhancement rib (5) is B, and the quantity of the partition of the multi-orifice plate by the enhancement rib (5) is N; the opening rate of the multi-orifice plate (2) which is performed by sound absorption design without the enhancement rib (5) is alpha and the coefficient is K2. The distance a between the adjacent enhancement plates (5) is a. The a and the t which is the thickness of the multi-orifice plate meets the following formulation (1). The opening rate beta of the multi-orifice plate meets the formulation of a/t