Bias flow liners are perforated walls with an additional bias flow through the perforation. A common application is their integration in walls of hot gas areas, e.g. in combustion chambers of aero engines, for cooling. It is wellknown for a long time that the bias flow additionally provides a substantial amount of acoustic damping. However, until now the detailed damping mechanisms are not fully understood. Therefore, this study takes a closer look at the energy transfer from a propagating acoustic wave to the flow velocity field, which can be measured in the vicinity of the perforated wall. Two laser-optical measurement techniques, Doppler global velocimetry with sinusoidal laser frequency modulation (FM-DGV) and acoustic particle image velocimetry (A-PIV), were applied to a bias flow liner. The time-continuous velocity signal measured by FM-DGV was used to perform a spectral analysis of the fluctuating velocity components above the liner surface. This was done for different acousticexcitation frequencies, where the liner exhibits different dissipation rates. After removal of the acoustic Content from the power spectral density, the hydrodynamic velocity components feature a spectral augmentation in the vicinity of the excitation frequency. The effect appears downstream of the holes. The amount of spectral Augmentation correlates to the dissipation rate of the liner at the different excitation frequencies. Consequently, a certain transfer of acoustic energy into turbulent velocity fluctuations occurs in different frequency regimes. This energy transfer is, as a matter of fact, a function of the dissipation rate of the liner. Moreover, it has a strong dependence on the spatial location with respect to the orifice of the bias flow liner.