These panels are comprised of a core of rigid polyurethane foam and two sides of steel sheet Ternium Pintro, both sides are chemically bonded in continuously by the core itself. This product is designed to cover a wide variety of applications, It is supplemented with a scab as clip joining pressure on the side ridges, to cover the joint and longitudinal male-female fixing accessories. Its applications range from housing to industrial buildings. Due to the porous structure bubble, sound waves are internally absorbed by glass wool, providing superior absorption. Various types of noisy fitness centers and industrial buildings will be transformed into pleasant areas, thanks to the panels sound absorption glass wool.