Abstract: A noise reducing liner panel, such as a headliner and interior panel, and the like for motor vehicles, formed of a lamination of a substantially rigid, plastic sheet, a thin, flexible, foam plastic layer, and an outer fabric covering, all bonded together while flat. Numerous, small, closely spaced perforations are formed in pre-determined areas in the rigid sheet before laminating. The initially flat, rigid sheet is permanently bent and distorted, after the bonding, into pre-determined cross-sectional contours and shapes, including forming relatively deep depressions in the uncovered surface of the rigid sheet, at pre-selected areas, which depressions include areas of perforations. The depressions may be filled with sound absorbing materials, such as pieces of foam plastic, for thereby forming selected panel areas with greater sound absorbing capacity.