This paper deals with a resonant type liner panel with a special surface structure. A typical resonant type liner panel generally consists of a perforated face plate, cells, and a back rigid plate. One of the technical challenges of the acoustic liners applied to the future ultra-high bypass ratio engines is to increase the sound absorption efficiency under grazing conditions because the nacelle, covering of the engine, tends to reduce its length and the lined area. It is known that the sound absorption of the conventional liners tends to deteriorate as grazing flow increases. The authors introduced a special thin acoustically transparent film over the face plate of the acoustic liner. The film, a fine perforated film (FPF), is expected to prevent the interaction of the grazing flow with the opening of the liner face plate. An experimental result with a flow duct rig in JAXA confirmed that the proposed combination of the acoustic liner and the FPF improved the absorption in acoustic energy under grazing conditions, compared with the sole acoustic liner and simple treatment of the FPF.