Acoustic panels are placed on walls or the ceiling to control and reduce noise. Panels eliminate slap echo and control comb filtering in a room. The panels are used to treat recording studio acoustics, church acoustics, home theater acoustics, restaurant acoustics, and listening rooms. The purpose of acoustic panels is to reduce resonance within the room. Acoustic panels are made of high density cushioning material. It offers a high absorption rate already in the 125 Hz band.