These so no flat panels are 2 x 2 x 2 inches panels and Made of our industry-leading studio foam and offer great absorption of Mid to high frequencies through an overall NRC rating of 0. 95. The edges are beveled, contributing to an elegant look Not normally associated with acoustical foam. The panels can be installed easily and arranged in a multitude of attractive patterns. Son flats are equally at home in a recording studio or a home theater, offering a unique, sophisticated look and a cost-effective option for realizing accurate sound.