Abstract: A structural tie or strap in the form of a connector for use in the construction industry. The connector is substantially rectangular with fixing points at either end for fastening to walls or the like and includes an acoustic attenuation mechanism to enhance acoustic performance between the walls. The acoustic attenuation mechanism is embodied as folds, apertures and/or openings through the connector which prevent direct passage of sound and vibration waves through the connector, between the walls. An embodiment as a party wall strap is described.