ACOUSTICAL PANEL

Described herein are building panels and surface covering systems useful for spaces requiring acoustic control and design flexibility, and methods to prepare the same. Such building panels and surface covering systems comprise an acoustic building panel having a first major surface opposite a second major surface and a side surface extending there-between, the acoustic building panel comprising a body having an upper surface opposite a lower surface and side surfaces extending there-between; a fleece having a first side and a second side; wherein the first side of the fleece is in contact with the upper surface of the body; wherein the body and fleece are laminated; and wherein the fleece has a resistivity of about 826,100 to about 1,090,900 Pa*s/m2. In certain embodiments, building panels and surface covering systems have superior fire resistant qualities.