Abstract: The invention relates to an acoustic absorber comprising an absorption layer (1a, 1b) composed of an open-pored porous material. According to the invention, the open-pored porous material is flexurally stiff in such a way that the absorption layer (1a, 1b) is stimulated to flexurally oscillate when sound waves impinge on the absorption layer and the absorber can absorb sound waves of a first frequency range because of the inflow of air into the open-pored porous material of the absorption layer and can absorb sound waves of a second frequency range that comprises lower frequencies than the first frequency range because of the stimulation of flexural oscillations of the absorption layer. The invention further relates to an acoustic transducer and to a method for producing an acoustic absorber or an acoustic transducer.