A method and product for repairing a sound attenuation structure for aircraft jet engine noise that includes a central honeycomb core having an imperforate facing sheet adhesively bonded thereto and a perforated facing sheet adhesively bonded to the opposing surface of the core with a woven wire cloth media adhesively bonded to the outer surface of the perforated sheet. The wire cloth is subject to deterioration and disbonding in service use. The method provides for the removal of the deteriorated wire cloth that has disbanded or deteriorated and, after cleaning of the perforated sheet and the associated honeycomb core area, and priming of the cleaned area of the perforated sheet replacement with a polymer film that is precoated with a pressure sensitive adhesive so that the film may be easily applied to the exposed perforated sheet area in place of the removed wire cloth. The film is laser drilled to provide microporous pores to permit the repaired product to substantially retain its original acoustic properties. A polyurethane film that is adapted to be erosion resistant and ultraviolet radiation resistant is disclosed.