The MBI Low-E Lapendary Panel, reduces radiant heat energy, achieves an R-13 insulation value and gives a Noise Reduction Coefficient (NRC) of 0.80. With substantially greater energy efficiency, the Low E Lapendary Panel greatly lowers ice rink's operating costs while improving overall ice quality and acoustically correcting the space, creating an ideal venue for athletic events. In addition, the Low E facing improves lighting levels and appearance, making for an even more enjoyable experience.