Compared with traditional wooden acoustic panel, it has inherent advantages. Because the MgO board is made of magnesium oxide, it has good moisture resistance and reduces the problem of moldy deformation caused by moisture. It is especially suitable for the areas with more rain in South China. At the same time, the fire resistance reaches the A-class incombustible level, which is better than wooden boards. Due to the hard texture and the high requirements for craftsmanship, the panel can be processed into a perfect acoustic product.