Abstract: A structure that is preferably constructed in sheet form and that provides improved sound attenuation with a relatively small thickness. The materials comprising the structure include a myriad of hollow glass microspheres interspersed, preferably by a blending process, into a curable resin base. Improved acoustic attenuation is provided by employing microspheres of the type containing a vacuum and selecting a resin base that has good flexure qualities and is relatively soft with a relatively low indentation hardness.