MBI Theater Board offers excellent acoustics while keeping a cost-effective budget in mind. Theater Board comes in a wide variety of thicknesses and densities to meet any acoustical need. The matte black finish is non-light reflective and is the ideal application for a blacked-out wall or ceiling. Theater Board can be easily installed directly to the roof deck, mounted to the wall, or dropped into a standard lay-in grid system. MBI Theater Board is constructed of a rigid, or semi-rigid, Ecose^® core that is self-supporting and will not sag over time. It has a flat, or matte, black fiberglass scrim facing that enhances the sound absorption.