Abstract: This invention relates to the construction and manufacture of lightweight fibrous acoustical wall and ceiling panels. The acoustical panel is comprised of a lightweight fiberglass core to which a white or light colored glass mat is applied. The glass mat provides a relatively stiff surface to the fiberglass and at the same time bridges irregularities inherent in lightweight acoustical fiberglass core materials. The white or light colored glass mat covers the natural yellow or light brown color of the core material sufficiently to provide a suitable base to which multicolored flakes with an adhesive binder can be applied using a spray tecnique.