Abstract: An improved acoustical damping wall (ceiling or floor) or door material comprises a laminar structure having as an integral part thereof one or more layers of viscoelastic material which also functions as a glue and one or more constraining layers, such as metal, cellulose, wood, or petroleum-based products such as plastic, vinyl, plastic or rubber. In one embodiment, standard wallboard, typically gypsum, comprises the external surfaces of the laminar structure; and one or more constraining layers are fabricated between the gypsum exterior. The resulting structure improves the attenuation of sound transmitted through the structure.