The structure of hole perforations in front and back is based on scientific calculations and accustic principal. Wooden perforated acoustic panels have high sound absorptions performances in low and mid frequencies. These hos strong selection on the sound spectrum and particular great performance on mid and low frequency. When equipped with back acoustic insulation, the performance increased for mid and high frequency. Hole diameter and pitch for perforated panels can be customized as per designer requirements. These are used for strong constructions for impactresistances and excellent decors