Abstract: An improved sound attenuating device for use in a gas transportation duct, said device comprising a core of acoustically absorptive material substantially enclosed within an impervious film to prevent direct contact between the acoustically absorptive material and gas flowing through said gas transportation duct, wherein said enclosed absorptive material is maintained in position between at least two perforated facing plates and further wherein there is provided between the perforated facing and the impervious film and between the impervious film and the acoustically absorptive material spacing means to allow unrestricted movement of the impervious film in the void between the perforated facing and the acoustically absorptive material, while preventing contact between the film and the perforated facing and between the film and the acoustically absorptive material, and blocking means to impede the internal flow of gas between the film and the perforated facing and between the film and the acoustically absorpti