Abstract: Airborne-sound-absorbing wall or ceiling paneling comprises a perforated plate having a hole-area proportion L and a nonwoven fabric bonded thereto by a discontinuously distributed adhesive layer. The nonwoven fabric has an open-area proportion N and an air flow resistance W.sub.v in the zones free of adhesive, said perforated plate being mountable at a spacing from a wall or ceiling that is large in relation to the thickness of the nonwoven fabric. The paneling has a total air flow resistance W and the adhesive layer is applied to the nonwoven fabric in the form of a fine pattern. The proportion per unit area of the nonwoven fabric which is not covered with adhesive is approximately equal to the ratio of its air flow resistance W.sub.v and the hole-area proportion L divided by the desired total air flow resistance W.