This work deals with the reduction of aircraft interior noise using active sidewall panels (linings). Research work done in the past showed that considerable reductions of the sound pressure level (SPL) in the cabin are possible using structural actuators mounted on the lining and error microphones distributed in front of the linings. However, microphones are undesirable for error sensing because they are not suitable for the realisation of an integrated and autonomous active lining (smart lining module). Therefore, the goal of the present work is the replacement of the microphones by structural sensors. Using the structural sensors as remote sensors in combination with an acoustic filter, virtual microphones can be defined. The present study relies on experimental data of a double-walled fuselage system which is mounted in a sound transmission loss facility. Simulation results based on measured time data and identified frequency response functions are provided. Different configurations of virtual microphones are investigated regarding the SPL reduction and the induced vibration of the lining panel.