Abstract: An acoustical reflector (10) formed by a pair of assembled panels (17, 18), each of which including one or more mouths (45) spaced from one another in ring-like fashion about a centrally disposed opening (27) for the reflector (10), the panels (17, 18) rotatably adjustable independently of one another. Each pair of mouths (45) between the panels (17, 18) cooperate to provide a channel (47) through the panels (17, 18) in the adjustability of the panels. Channel (47) is variable in its capacity for transmitting sound through the reflector (10) and for reflecting sound by utilizing the reflecting surface of one of the outer panel faces (either 21 or 22) with a portion of a facing surface (either 23 or 24) of the alternate panel to reflect back the sound to its source or instrument player's ear(s) for a determination of tonal blend, accurate pitch, or volume balance.