The absorption coefficients of flat, splayed, and cylindrical panel assemblies made from one‐quarter‐inch three‐ply fir plywood have been measured by the reverberation chamber method under three different conditions. All panels have greater absorption at the lower frequencies (128 and 256) than at higher frequencies. The effective absorption of each type can be increased by using a half‐inch kapok felt in combination with it, either mounted on the wall behind the panel or spot‐cemented to the plywood. Each type of panel has desirable characteristics under certain conditions. The absorption of all types indicates that such panels are important acoustical materials in the lower frequency range.