Panel48 Plus combines classic design with high-performance sound control. Featuring an internal tuned resonating board, these panels are optimized to capture low frequencies while the Owens Corning 703 Fiberglass core efficiently absorbs mids and highs, ensuring a balanced acoustic treatment. Ideal for studios, home theaters, and workspaces, the 24x48 panels deliver powerful sound management with a refined, fabric-covered finish that integrates seamlessly into any environment.