Abstract: A sound absorbing panel (1) is disclosed having several grooves (3a,3b) opening in the shape of a funnel in parallel opposite surfaces. At their intersections the grooves (3a, 3b) form relatively small holes. The grooves (3a, 3b) exhibit a funnel-shaped cross-section, as a result of which sound emerging behind the panel (1) is dissipated and effectively absorbed in a backing layer consisting, for example, of fiber glass. The panel (1) is flexible and reflects incident light well.