The present invention relates to a combination acoustic diffuser and absorber and method of production thereof. The diffuser has an acoustically reflective surface that may be made by the vacuum forming of pliable sheet material in conformity with a shaped template and the subsequent fixing of the resulting shape of said material, and which surface includes a plurality of wells, the depths of which wells may be determined by number theory sequences. The absorber may include one or more tunable Helmholtz resonators which may be attached to the rear face of the diffusing surface. The combination acoustic diffuser and absorber may be optimized in its function and construction for use in a typical residential application. A kit may also be provided that comprises a diffuser, absorbers, mounting hardware, and assembly and adjustment instructions.