A method for making an acoustic structure that includes a honeycomb having cells in which septum caps are located. The septum caps are formed from sheets of flexible material that may be perforated before or after the material is inserted into the honeycomb. The flexible material is sufficiently flexible to allow folding into the shape of a septum cap. The flexible material is also sufficiently stiff to provide frictional engagement and locking of the septum cap to the honeycomb cell when the cap is inserted into the honeycomb during fabrication of the acoustic structure. An adhesive is applied to the septum caps after the caps have been inserted into the honeycomb cells to provide a permanent bond.