The invention relates to a multi-composite acoustic panel for application
to walls or ceilings. The panel is made from 15 to 65% of particles of
sawdust with a granulometry of 4 to 60 mesh, 25 to 75% of rubber crumb or
other petroleum derivatives or recycled rubber with a granulometry of 4
to 30 mesh and 3 to 20% of a polyurethane elastomer binder, the
percentages being expressed by weight with relation to the total weight
of the panel. In use the rubber acts as an anti-vibration element and the
sawdust acts as an acoustic energy absorber as this type of fibre is
hollow-centered which permits an absorption role which the rubber
particle does not have. Said particle has the ability to reduce an
impact.