Abstract: An acoustical panel, for ceilings or for area separation, and the method of making such panels, wherein the panel consists essentially of a unitary frame consisting of four sides, each with an inwardly opening channel, an outwardly opening rebend and a downwardly extending flange, the panel further including a rigid gypsum board with edges filling the frame channel, a low density sound absorbing mat within the confines of the downwardly extending flanges, and a porous fabric facing concealing the acoustical mat and affixed to the frame by disposing the fabric edges in the outwardly opening rebends and crimping the rebends tightly closed.