Abstract: An acoustical panel formed of a core of sound-attenuating material having a front and a back surface. The edges of the core are resin-hardened for rigidification. The core is covered by a fabric stretched over its front surface adhered to the hardened edges and to the back surface. A board cover is fixed on the back surface over the core and the ends of the fabric.In other versions of the invention, the core is reinforced by having its edges encased in a frame to which it is secured by the resin. The fabric is stretched over the frame and core thereby forming an air gap between the fabric and the core which improves the acoustical efficiency of the panel and masks the outline of the frame. High-impact-resistant channel members of different shapes constitute the frame.