There are many options for covering acoustic panels, but whether you are looking to cover a few acoustical panels for your basement theater or a fill auditorium, hallway, or classroom. There are a few things to keep in mind when choosing the right acoustic fabric material to cover the acoustic panels with. Obviously, the work of absorbing sound in the room is being done by the acoustic panels, so what's the purpose of the fabric? It's mostly there to make the room look great, but there is more to it than just choosing an acoustic fabric based on aesthetics alone. First, its job is to not get in the way of what the acoustic panel is there to do. You want the sound to pass right through the fabric and into the acoustic material behind it. If the fabric is reflecting the sound back into the room, your acoustic panels aren't doing a thing.