Abstract: A sound barrier and sound-absorption panel preferably of a transparent nature so as not to interfere with vision of and light for the machine or other noise-emitting device, to be shielded or enclosed by one or more of the panels. The panel is formed of transparent sound-reflecting material and sound-absorbing material so arranged relatively that the sound waves are received by the panel and deflected into the sound-absorbing material. The reflecting material and sound-absorbing material are arranged to provide one or more sound-receiving pockets or cavities each of which has an outwardly-diverging sound-reflecting wall surface which faces toward the sound-emitter. The sound-absorbing material is in the form of an outwardly-extending member so located in the pocket or cavity as to absorb sound waves which are received in the pocket or cavity and are deflected into the sound-absorbing member by the sound-reflecting wall surface.