Abstract: A coating for acoustic treatment relative to an aircraft's surface, in particular a leading edge such as an air intake of an aircraft nacelle, includes an acoustically resistive layer, at least one alveolar structure (30), and a reflective layer. The alveolar structure (30) includes a number of tubes that empty out, on the one hand, at a first imaginary surface (34), and, on the other hand, at a second imaginary surface (36). The alveolar structure (30) includes cut-outs or openings (38) made at the side walls of certain tubes that make it possible to link adjacent tubes so as to create a network of communicating tubes that isolate at least one tube or a group of non-communicating tubes, whereby at least one of the communicating tubes is connected to at least one hot gas intake (40).