Noise reduction structures are important for the vibration and noise reduction design of aerospace engines. The design of noise-reducing structures often needs to be quickly evaluated via numerical simulations. Hence, the simulation results of the corresponding system are very important for guiding the design of noise-reducing structures. High temperature is one of the key environmental factors that need to be considered when evaluating the sound attenuation process via numerical methods. In this study, numerical simulations of acoustic wave propagation on an acoustic liner structure considering air temperature variations are carried out by using compressible Navier–Stokes equations and the ideal gas equation of state. The results showed that the effect of temperature on sound attenuation under grazing flow conditions is complex. Moreover, an increase in temperature will reduce the transmission loss of the acoustic liner in the grazing flow at high air speed.