Acoustic lining assemblies with millions of high-density array holes are key structures for high-performance and low-noise aero engines. However, the material specificity, variable curvature shape structure, high-order number of holes, and small-sized hole spacing of acoustic lining assemblies pose great challenges to the hole-making technology. In this paper, in view of the machining requirements of millions of acoustic lining holes, a hole matrix unit design method for batch hole making is proposed. The optimal hole matrix unit dimension is calculated with the angle deviation of normal vector as the constraint by matching the structural features of the acoustic lining assembly, dividing and interpolating the hole-making surface, and solving the normal vector of the hole position. The experimental results shows that the proposed hole matrix unit design method can effectively control the angle deviation of normal vector of the acoustic lining holes and ensure the processing accuracy of the holes.