The use of acoustic liners in aviation industry is a quite common solution for reducing the engines acoustic emissions. Although the current solutions based on single or multilayer liners are efficient and compact for the mid and high frequencies, noise mitigation in the low frequencies would require large volumes, making the integration in the nacelle difficult. Moreover, the passive liners are tuned to attenuate fixed frequencies and are optimized for specific flights regimes. An active electroacoustic skin based on a distribution of loudspeaker and microphones is presented here. The acoustic impedance is controlled by an embedded electronic system and can be changed in real time. Compared to a conventional passive liner, it is shown that the resonance frequency of the active skin can be adjusted to better match the flight phase and that the performance is better at low frequency. An experimental campaign in a wind tunnel has been performed and is presented here.