Abstract: An acoustical panel construction which, in its preferred form, comprises a preformed body portion or shell, the outwardly extending edges of which are formed of thin, but dense, acoustical material. The density, thickness and configuration of the edges provides the necessary rigidity and structural strength to enable a panel formed from the body portion or shell to be properly edge supported on, and conform to, a grid system. The body portion or shell advantageously is formed with a central area of acoustical material which is thicker, but less dense than the edge areas, to enhance the acoustical properties of the finished panel. The body portion or shell is adapted to receive a sheet or layer of an acoustical material having a preselected density and thickness such that the finished panel will be able to meet the sound absorption and resistance to fire, among other demands, of the environment in which the panel is installed.