Abstract: This invention relates to the materials, method of construction, and design of a composite acoustic drum shell intended to enhance the sound quality of a drumhead. It involves the process of winding a continuous polisher saturated fiber around a symetrical mandrel to form the shape of the drumshell. The overall shape of the structure, the material selection, and the orientation of the fibers maximize the degree of coupling between the structure and the drumhead resulting in a resonating system. The shape of said mandrel may be advantageously varied to create different vibrational and acoustical properties for different size drumheads.