Abstract: An ultra light, noise reducing composite (1) comprises an acoustically transparent, light weight film (6) between an underlay layer (5) and an air flow resistance layer (4). This composite allows to easily tune the acoustic properties by balancing the absorption and sound transmission behaviour of the composite (1). This air flow resistance layer (4) has an air flow resistance of between 500 Ns/m3 and 10,000 Ns/m3 and an area mass between 200 g/m2 and 3,000 g/m2. The underlay layer (5) has a stiffness value in the range between 100 Pa and 100,000 Pa. The light weight film (6) may consist of a synthetic foil and preferably has a thickness of 0.01 mm.