SONEX Valueline noise absorbing panels are designed to do one thing very well, absorb sound. SONEX’s microscopic cells and patented surface pattern combine to create a material uniquely suited to absorbing echoes and reducing noise. SONEX Valueline is made from our melamine acoustical foam—a fireproof, long-lasting material that SONEX uses to make most of its products. SONEX Valueline, with its subtle version of the SONEX pattern, is our most economical fireproof foam.