Abstract: A fan case liner for a gas turbine engine includes a foreign body impact resistant area and a sound suppression area. The foreign body impact resistant area includes a face sheet of a high impact resistant material which substantially resists denting when struck by a foreign body. A first honeycombed layer of aluminum or an aluminum alloy is disposed over and attached to the face sheet. The first layer has a selected compressive strength to distribute loading forces caused by the impact of a foreign body and to resist plastic deformation. The hexagonally shaped voids in the honeycombed structure of the first layer are filled with a microballoon/resin filler material to further improve resistance to damage or denting. At least one second honeycombed layer of a aluminum or an aluminum alloy is disposed over and attached to the first honeycombed layer.