Abstract: The present invention relates to sandwich component and a method for producing such sandwich component. In addition to a viscoelastic layer disposed between a honeycomb-like core layer and one of two cover layers of the sandwich component a porous layer is provided which is attached the viscoelastic layer at the side of the viscoelastic layer facing away from the cover layer between which and the core layer the viscoelastic layer is disposed. The porous layer has a higher compressive strength than the viscoelastic layer. The sandwich panel may be produced by forming a corresponding layered structure including the layers of the sandwich panel and subsequently applying heat and/or pressure to said layered structure in order to produce the sandwich component.