Abstract: An overhead system with an integrated structural, acoustic and mounting frame is provided for attachment to a roof panel in a vehicle. The system includes a headliner having a first side and a second side. A single rigid and acoustically absorbent pad is provided with a shape configured to interface with and couple to the first side of the headliner and an inside of the roof panel, so that the single pad provides structural support and acoustic absorption within an air gap between the headliner and the roof panel.

Abstract: A substrate is provided for a sound absorbing panel, the substrate having an acoustic absorptive inner portion and an acoustic flow-resistive outer portion having a first layer on a first side of the inner portion and a second layer on a second side of the inner portion. The inner portion may include a foam material or a fibrous material and each outer portion may include a structural material. The inner portion, also referred to as a core portion, may include at least one of a sound absorbing material, an airbag device and an impact cushion material.