This paper presents a combined experimental and numerical investigation on a novel liner concept for enhanced low-frequency and broadband acoustic attenuation. In particular, two different realizations, derived from conventional Helmholtz resonators (HR) and plate resonators (PR) are investigated, which both deploy flexible materials with material inherent damping. In this context, a comprehensive experimental investigation was carried out focusing the identification and evaluation of various geometric parameters and material properties on the acoustics dissipation and related properties of various materials in a simplified setup of a single Helmholtz resonator with flexible walls (FHR concept). Furthermore, a parameter study based on analytical models was performed for both liner concepts, taking into account material as well as geometric parameters and their effects on transmission loss. In addition, design concepts that enable cylindrical or otherwise curved liner structures and the corresponding manufacturing technologies are presented, while considering essential structural features such as drainage. With respect to the potential application in jet engines, a structural–mechanical analysis considering the relevant load cases to compare and discuss the mechanical performance of a classical HR and the FHR concept liner is presented. Finally, both concepts are evaluated and possible challenges and potentials for further implementation are described.