Acoustic perforated panels now apply widely for home decoration, and its good sound absorbing performance matches well with the unique perforated hole designs. The perforated panel is made by punching various hole designs based on board material with sound-absorbing feature itself, then attaching a layer of acoustic non-woven fabric, so it can forms a closed honeycomb cell which can intercept the movement of the atmosphere and block the propagation of sound waves. When the sound wave hits an object, part of it will be bounced, and the rest will vibrate through the object. When the closed cell made up of perforated areas generate, the sound will be repeatedly oscillated in these cells while entering the honeycomb cell, then slowly get receded and disappeared. Therefore, when the sound hits the perforated panels, it will be quickly absorbed, spread and disappeared. That’s the principle for acoustic features for perforated panels.