PURPOSE: To obtain coating parts consisting of an aluminum sheet of a sound absorbing element in particular for protecting an assembled section against extremely large thermal load by boring the aluminum sheet with holes and providing the sheet with grooves.

CONSTITUTION: The coating part of the sound absorbing element 1 in the form of, for example, fiber fleece or analogous form consists of the aluminum sheet 2 bored with the holes and is provided with the grooves. Cut ports 3 by the boring are formed to regions 4 recessing from the plane of the aluminum sheet 2. The aluminum sheet 2 is next attached onto the basic material of the coating part having free cut pieces 8 of the sheet directed toward the surface of the sheet and is compressed together with this material. As a result, the reflection mirror for radiation is obtd. when such aluminum sheet is used as the coating. The sound waves are transmitted partially on the other hand, thereby the effect of the sound absorber or the analogous material existing on the flanks of the aluminum sheet is maintained.