Acoustic Wall and Ceiling Lining system is a highly efficient method to overcome long reverberation times inside buildings. High reverberant noise levels reflected from acoustically hard surfaces such as walls and ceilings can be effectively reduced. As the sound wave moves through the absorption infill, the relatively small pores between fibres in the material present passages of high frictional loss to the small displacement of air. Heat energy has been dissipated inside and less sound energy emerges from the infill after reflection from the back wall. This system can be easily installed to provide a soft environment with a comparable lower cost.