Abstract: An acoustical insulating fiber panel having two pairs of parallel edges, elongated extruded framing members extending along the edges of the panel, each framing member being rigid and including a first web portion adapted to engage the edge of the panel, a first flange at right angles to the web for engaging the suspension hanger-flanges, a second flange extending as a projection of the lower surface of the panel and extending a short distance beyond the projection of the first flange. The second flange has further webs extending inwardly of the flange at 90.degree. thereto and forms a material receiving jaw. An aesthetic covering material is stretched across the lower surface of the acoustical fiber panel and engages said so-formed jaws on the second flange of said framing members, and locking means are provided within the jaws for holding the edges of the covering material.