A sound attenuation panel includes a resistive layer with a reinforced structural component, comprising at least a honeycomb structure (1) flanked, on one side, with a resistive layer (2) consisting of at least a porous layer (2b) and of at least a perforated structural layer (2a), and, on the other side, with a layer forming a total reflector (3). The structural layer (2a) is perforated with non-circular holes (4) having each its largest dimension and its smallest dimension along respectively two perpendicular axes. The panel is particularly applicable to pods for aeroplane jet engines.