The method for producing cover layer (2) involves layer of adhesive applied to the coating then the layer of adhesive get partially activated and forms a bond with the coating. The bonded coating and adhesive layer are then perforated (8). The laminated material is placed on both sides of the coating before applying adhesive. Independent claims are also included for the following: (A) Cover layer to cover a support plate of sound absorbing panel; and (B) Panel with sound absorbing characteristics.