Abstract: A sound absorber for jet engines and the like including a housing defining an inflow opening and an outflow opening. Sound absorbing elements positioned within the housing define substantially parallel entrance and exit planes. The sound absorbing elements include a plurality of gas guidance and baffle elements in two spaced-apart and parallel row-like arrangements, the elements having U-shaped, V-shaped, or semicircular cross-sections. The rows of sound absorbing elements are offset and the elements arranged such that the opened cross-sectional areas face each other in overlapping fashion. The entrance plane and the exit plane are inclined relative to an entrance flow through the inflow opening within an angular range of between 0.degree. to less than 90.degree..