Abstract: In accordance with the present invention an aircraft floor panel is provided comprising a honeycomb core element having an upper core surface, a lower core surface, and a core thickness. An upper face sheet assembly is mounted to and seals the upper core surface and includes at least one upper material sheet impregnated with an upper epoxy resin. A lower damping face sheet assembly is mounted to and seals the lower core surface and includes at least one lower material sheet infused with a highly damped lower epoxy resin. The lower damping face sheet assembly dampens vibrational noise.