Abstract: A sandwich composite panel (2) provides a load bearing structural member as well as noise protection, especially for a helicopter fuselage cell or cabin. The panel (2) includes an inner honey-comb core (6) made up of hollow cell bodies (4) extending trans-versely and sandwiched between first and second cover skins (8, 10) of fiber composite material. In order to achieve a low weight, a simple manufacturing, and good noise absorption, at least one of the cover skins (8) adapted to face the main source of noise (H) is made up of an open mesh fiber composite net (12) and a flexible cover film (16) applied on the outer surface of this fiber composite net (12). The net (12) has a smaller mesh size than the inner cross-sectional size of the hollow cell bodies (4).