In one embodiment, the sight and sound barriers of this invention have a flexible sheet of lightweight, resilient foam as a core. This core is covered by a fabric or other suitable covering to further enhance the acoustic properties and to make the walls attractive. In this embodiment the core of polyethylene, polystyrene, urethane, or a mosaic thereof, for example, is made flexible with alternating wall and hinge portions. In an alternate preferred embodiment, the barriers or panels are formed with mitered grooves to allow the panel to be bent into larger degree corners, such as 90 degrees in one direction or 180 degrees in the opposite direction.