A new acoustic insulating sheet material comprises in laminar assembly a) a primary sound absorbing sheet, and b) a dense porous membrane that i) has an air-flow resistance of about 5000 rayls or less and ii) has an Acoustic Value Ratio as defined herein of at least 3000. Preferably, the membrane is about 200 micrometers or less in thickness, and more preferably is about 150 micrometers or less in thickness. Also, the Acoustic Value Ratio is preferably at least 7,000. The described membrane can also be used alone to acoustically insulate a space, e.g., by mounting it in planar array over an air gap and in position to attenuate noise from a noise source.