Selecting the material depends on the balance between aesthetic appeal and sound absorption performance. Polyester fiber (PET) is highly popular for its eco-friendliness and versatility in colors. Wood slat panels with felt backing offer a premium, modern look suitable for high-end offices. For maximum fire safety, mineral wool or fiberglass cores wrapped in fabric are preferred. Ensure the material has a high NRC (Noise Reduction Coefficient) rating, typically between 0.7 and 0.95, to ensure effective sound dampening.