Abstract: A suspension ceiling panel that includes enhanced durability, sound absorption and increased fire safety qualities. The panel comprises a body substrate including a plurality of apertures. The body is further adapted to be connected to the ceiling grid members. The outer exposed surface of the body substrate is covered by a non-woven fibrous material. Apertures in the body substrate in combination with the non-woven fibrous material on the lower exposed surface of the panel provides the appearance of a traditional acoustical panel but provides desirable sound absorption and fire resistive qualities.