This paper describes analytical and experimental studies carried out to examine the attenuation and absorption properties of rigidly-backed fibrous anisotropic materials in contact with a uniform mean flow. The aim is to provide insights for the development of non-locally reacting wall-treatments able to dissipate the noise induced by acoustic excitations over in-duct or external lining systems. A model of sound propagation in anisotropic bulk-reacting liners is presented that fully accounts for anisotropic losses due to heat conduction, viscous dissipation and diffusion processes along and across the material fibres as well as for the convective effect of an external flow. The propagation constant for the least attenuated mode of the coupled system is obtained using a simulated annealing search method. The predicted acoustical performance is validated in the no-flow case for a wide range of fibre diameters. They are assessed against impedance tube and free-field pressure-velocity measurements of the normal incidence absorption coefficient and surface impedance. Parametric studies are then conducted to determine the key constitutive parameters such as the fibres orientation or the amount of anisotropy that mostly influence the axial attenuation or the normal absorption. They are supported by a low-frequency approximation to the axial attenuation under a low-speed flow.