Foamed composite panel with improved acoustics and durability

The present invention relates to a composite material and method of its manufacture, wherein the composite material has improved acoustical and surface hardness properties for use as an acoustical panel. An acoustical panel formed from a fibrous, open-celled material comprised of up to about 50% by weight fibers, between about 3% and about 10% by weight binder, between about 20% and about 75% by weight filler and about 0.01% to about 2.0% by weight surfactant. Additionally, voids are formed within the panel having an average distribution size diameter of about 50 m to about 250 m. The acoustic panel achieves very high sound absorption properties without the need for additional surface perforations, while maintaining a very high surface hardness.