A multi-composite acoustic panel for application to walls or ceilings. The panel is made from 15 to 65% of particles of sawdust with a granulometry of 4 to 60 mesh, 25 to 75% of rubber crumb or other petroleum derivatives or recycled rubber with a granulometry of 4 to 30 mesh and 3 to 20% of a polyurethane elastomer binder, the percentages being expressed by weight with relation to the total weight of the panel. In use the rubber acts as an anti-vibration element and the sawdust acts as an acoustic energy absorber as this type of fibre is hollow-centered which permits an absorption role which the rubber particle does not have. Said particle has the ability to reduce an impact.

 
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~ 00485