Method of fabricating attenuation sandwich panels having a central cellular core positioned between and bonded to an imperforate facing sheet on one surface thereof and a perforate facing sheet with an outer layer of porous fibrous material adhered to the other surface. The combined perforate sheet and porous fibrous material have a predetermined open surface area prior to attenuation panel fabrication. The perforation exposed surface of the combined perforate sheet and porous fibrous material is covered with a maskant material which covers the surface only. The porous fibrous surface is then saturated with a liquidous anti-wetting solution which coats substantially all of the fibers. The solution is allowed to dry and the maskant is then removed from the opposite surface. The components making up the panel are then assembled and bonded together to form the attenuation panel.