A composition and process suitable for making acoustic tiles are disclosed. Certain embodiments of the composition comprise: perlite; inorganic material selected from the group consisting of calcium sulfate, calcium carbonate, clay and mixtures thereof; a binder selected from the group consisting of starch, a combination of starch and cellulosic fibers, latex, kraft paper gel and mixtures thereof; optionally mineral wool; optionally gypsum; and cellulosic fiber, wherein at least a portion of the cellulosic fiber and at least a portion of the inorganic material are pulp and paper processing waste comprising cellulosic fiber, clay and calcium carbonate. Certain embodiments of the process comprise: forming an aqueous slurry; continuously flowing slurry onto a moving foraminous wire to form a cake; dewatering the cake to form a base mat; and drying the base mat.