A new material called Fibre Cor has been developed that is the next “generation” in headliner materials. Fibre Cor consists of one or two layers of Dylark ® foam laminated between a poylester nonwoven material. The result is a light weight, strong, highly moldable substrate for use in headlinings. Acoustically it is equivalent to currently available headliner materials. Fibre Cor is not only an effective sound absorber, but it is also an effective sound dampener and sound barrier. All current materials require additional dampening pads which add steps, material, complexity and costs to the total system. Fibre Cor also has much more structural integrity than currently available material. Fibre Cor is a significant breakthrough and does represents the next generation of headliners.