The present invention provides an acoustical firewall attenuating assembly. The assembly includes a first frame assembly having a first plate, a second plate and a first plurality of elongate members spaced from one another and extending between the first plate and the second plate. A structure is spaced from the first frame assembly and has an outer surface. A cement wall is positioned between the first frame and the structure and is attached to at least the first frame assembly by a first vibration dampener.