A new kind of acoustic liners developed for broadband noise reduction in flow duct applications is considered in this paper. Noise control is achieved by hybrid cells combining absorbent properties of a porous layer and active control. The main purpose is to realize an optimal impedance theoretically determined for a specific flow duct, in order to reach maximal sound attenuations over a wide frequency bandwidth. Passive and active optimization proceedings are carried out separately. This article deals with the complete design process of the hybrid liner passive part. Some experimental comparisons between active and passive functionning of the cells, obtained in our laboratory facility, are presented.