Florida State University proposes a 3-year effort to develop an active acoustic liner system using smart materials technology. This effort will leverage the tunable electromechanical acoustic liner technology previously developed and described in Phipps et al. (2009) and develop one that is suitable for testing in NASA’s Grazing Flow Impedance Tube. The first task is a concept analysis for an active liner in response to requirements specified by Boeing. The second task is to design and build an initial active liner system for implementation in NASA’s Grazing Flow Impedance Tube (GFIT) facility. Based on the results of the Task 2 testing and discussions with Boeing, we will refine the Task 2 design and build an updated active acoustic liner system for implementation in NASA’s GFIT facility for a second test.