This investigation reports acoustical differences found for drumheads made of Mylar plastic instead of the conventional calfskin. Two identical bass drums and two identical field drums were fitted with heads of the two materials. A professional drummer was engaged to adjust and play these drums with several tension adjustments. A tape‐recorded analysis was made of their sounds, including single impact beats and steady rolls. The sound spectra of the quasi‐steady‐state drum rolls were determined by half‐octave bands, by a method similar to that of Sivian, Dunn, and White. Spectra of the peak sound‐pressure levels were obtained with a General Radio impact sound analyzer. The buildup and decay of the drum sounds were analyzed in chosen frequency bands by use of a high speed level recorder. The chief physical differences found are: (1) the calfskin head is capable of a much larger range of tension adjustment, and (2) under certain conditions has more damping. When the bass drum is tuned to concert tightness, there is a significant difference between the spectra of the plastic and calfskin drumheads and in the time variation of sound output. For the field drum there is little spectral difference, but the calfskin gives a more staccato beat with less “metallic” ringing.