Abstract: Acoustic construction element comprising sound insulating cavities having a constant shape along an axis parallel to the exposed surface of the construction element, having a smaller width than the maximum width of a second, internal portion of the cavity, of which:—at least part of said cavities have different depths;—at least part of said cavities have different internal volumes and/or different internal shapes;—at least part of said cavities have a substantially constant width over their entire depth;—and at least part of said cavities are completely or partially filled with sound insulating material.