Acoustic Insulation Material is the core of our Acoustic Panels and Bass Traps. We offer three types of Acoustical Sound Absorbent Materials: Roxul Mineral Wool, which we load into our panels by default and is acoustically the highest performer. Owens Corning 703 which has been a staple of the industry for decades. And our earth friendly ECO-CORE, which is not only made of recycled paper and cellulose, but offers much greater flexibility and impact resistance as well.