Abstract: A sound insulating panel having improved sound absorption properties. Known sound insulating panels are of sandwich-type construction, requiring several manufacturing steps which are both time-consuming and expensive. Additionally, partitions can be formed from panels according to the present invention which require neither special skills nor additional tools when erecting or dismantling the partitions. According to the present invention, there is provided an improved sound insulating panel having a pair of opposed major surfaces extending between a pair of opposite vertical edges. One of a pair of complementary tapes are mounted on at least one of the vertical edges of the panel. The tape is adapted to releasably engage a second complementary tape located on a second structure, such that the two tapes form a sound absorbing connection between the panel and second structure.