ATS Acoustic Panel 24x36x4 Inches in Black Provides clearer, more enjoyable sound by effectively controlling unwanted reverb and echo. Superior sound absorption: NRC 1.0 out of 1. Attractive, textured fabric complements studios, auditoriums, and living spaces. 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.