Abstract: A reinforcing mat for use in vehicle trim panels, such as a headliner or roof liner, comprising a fiber layer, first and second polymer layers on each side of the fiber layer encapsulating the fibers and an adhesive layer on at least one outer surface of the first and second polymer layers. The resulting mat is perforated or apertured in either a random or non-random fashion to provide an open mat. A method of manufacturing the mat is provided in which the polymer layers are extruded onto the fiber layer and at least one adhesive outer layer is co-extruded with one of the polymer layers. After the polymer and adhesive layers are extruded, the mat is perforated either by a punch roller or a vacuum roller which displaces the polymer and adhesive from the spaces between the fibers.