Earcons acoustic perforated gypsum board is designed on the basis of helholtz resonance theorem, After perforated, the holes, board and the wall make up of many resonant cavities, when air molecules pass the holes, the resonant cavities will consume large quantities of sound energy. Earcons perforated gypsum board is one of the best sound absorption products, it ie widely used in Auditorium, office, cinema, church, hospital. School and so on.