An engine assembly, an acoustical liner and an associated fabrication method are provided to address fan blade flutter and fan noise control simultaneously within the same liner area. Fan blade flutter is therefore controlled without necessarily increasing the weight of the engine, impairing the structural integrity of the engine, or increasing the noise generated by the engine. The acoustical liner may have additional acoustical degrees of freedom which permit these seemingly competing concerns to be addressed in a complementary manner. The acoustical liner may include inner and outer barrels with the inner barrel having a perforated face sheet, a perforated back skin and a core disposed between the perforated face sheet and the back skin. The fluid communication between the core and the space between the inner and outer barrels provides additional acoustical degrees of freedom which may be utilized to reduce fan blade flutter while concurrently limiting fan blade noise.