The acoustical product of the present invention comprises an acoustical product including a matrix of calcium sulfate dihydrate crystals and expanded perlite distributed throughout the matrix. The expanded perlite has a particle size distribution with at least 10% of the perlite having a particle diameter of 700 microns or more, and the amount of expanded perlite to calcium sulfate dihydrate is about 35% to about 75% by weight, based upon the dry weight of the calcium sulfate dihydrate. A dispersing agent and glass fibers having a particle length of about 1/4 inch to about 1 inch are dispersed throughout the gypsum matrix.