The invention relates to an acoustic element (1) consisting of composite foam, and to a method for producing an acoustic element (1) consisting of particles (2) or little rods (11) of plastic foam which are interconnected by means of a binding agent (5). Said particles (2) or little rods (11) have surfaces (4) formed from planar and/or curved partial surfaces. Cavities (7) are formed between the particles (2) or little rods (11) in the acoustic element (1).
