Abstract: Board of natural or composed wood that improves the thermo-acoustic and vibrational properties of the original raw material, and it is used in various ways as constructive part of internal and external finishing (doors, windows, panels, party wall, supports, etc. . . . ). The wood boards are made by two or more incisions along the longitudinal direction, continuous and/or discontinuous, belonging to planes which are parallel and/or inclined to each other. The single incision lies on a plane which is parallel and/or inclined compared to the different surfaces of the bar. In the created cracks, suitable acoustic insulating, soundproof or sound-blocking materials are inserted that improve further the final soundproofing and even the thermal insulation.