An acoustical panel includes an acoustical layer has an interlocking matrix of calcium sulfate dihydrate, polyethylene glycol and at least one of the group fibers, a lightweight aggregate and mixtures thereof. The acoustical layer has voids in the interlocking matrix that are configured to absorb sound. The polyethylene glycol is selected to agglomerate dust at temperatures generated by friction when panel is cut. A method of making the acoustical panel includes making a slurry comprising calcium sulfate hemihydrate, polyethylene glycol, water and at least one of the group consisting of a lightweight aggregate, fibers and combinations thereof. Foam is added to the slurry, preferably at the mixer discharge. A continuous strip of acoustical layer material is formed from the slurry. The acoustical panels are formed by cutting the strip into individual panels. Finally, the partially hydrated calcium sulfate hemihydrate is allowed to fully set.