Panel or plate-shaped acoustic element

The invention relates to a panel - or plate - shaped acoustic element (100) with a visible position (2) facing the room in the position of use， which is connected to an absorber layer (3) on its flat side facing away from the room. It is characteristic of the acoustic element (100) according to the invention that the absorber layer (3) has at least on its flat side facing away from the room a plurality of groove-shaped depressions (5) which are oriented in the longitudinal direction in approximately the same direction， and that from the visible side of the Acoustic elements (100) are worked into slots (6) in the visible position (2)， which are arranged transversely to the depressions (5) provided in the absorber layer (3) and whose slot depth (s) extends to the depressions (5) arranged on the flat side of the absorber layer (3) facing away from the room， such that these depressions ( 5) and the slots (6) intersect at through openings (8). The acoustic element (100) can have at least one layer (11) made of acoustic fleece between the visible position and the absorber layer and / or on the flat side of the absorber layer (3) facing away from the room (see FIG. 6).