Acoustic panels are sound absorbing panels placed on walls or ceilings to control and reduce noise, eliminate slap echo and control comb filtering in a room. The objective is to enhance the properties of sound by improving sound quality with sound absorbing panels. Often used to treat recording studio acoustics, church acoustics, home theater acoustics, restaurant acoustics, and listening rooms, the purpose of acoustic panels is to reduce, but not entirely eliminate, resonance within the room.