A thin subwavelength material that can be flush mounted in a duct and that gives an attenuation band at low frequencies in air flow channels is presented. To decrease the material thickness, the sound is slowed in the material using folded side branch tubes. The impedance of the material is compared to the optimal value given by the Cremer condition, which can differ greatly from the air characteristic impedance. Grazing flow on this material increases the losses at the interface between the flow and the material.