Acoustical housing for supporting and enhancing the performance of speakers. A preferred apparatus includes a support well that is fabricated from acoustically absorptive material and is adapted to be mounted between wall or ceiling studs. A cover or a portion of wall board may be installed to completely enclose the support well within the wall to define a cavity into which a portion of a speaker body may extend. The speaker or speakers are affixed to the cover or wallboard in a conventional manner such that the speaker body extends into the cavity and the sound emitting surface of the speaker is exposed. Methods for installing the acoustical housings into existing wall or ceiling structures without compromising the acoustical and structural integrities of such structures are also disclosed.