Panels are semi-structural, non-combustible wall and ceiling linings, designed to create a natural fibrous surface appearance to interior spaces. GBM panels consist of natural wood fibres which are coated and bound together with a mineral cement binder. The open structure also allows sound waves to pass through the fibres and be dissipated. Sound absorption can be enhanced by installing fibrous insulation behind the panels. These acoustic panels can be left in their natural state or painted to blend with interior décor.