ATS Acoustic Panel 24x36x2 Inches in Shell Microsuede Provides clearer, more enjoyable sound by effectively controlling unwanted reverb and echo. Beautiful visual appeal for refined spaces. Effective sound absorption. NRC 0.8 out of 1. Built to last with a solid wood internal frame that protects edges and corners from dents and damage. Furniture-quality design and workmanship. Handcrafted in the USA.