This is ATS Acoustics brand 3-pound rigid fiberglass acoustical board in a case of 6 24 x 48 x 2 inch pieces. We're excited to offer our own brand of this popular acoustical material with identical quality at a cost savings to you. This rigid fiberglass material is an exact substitute for Owens Corning 703. Sound absorption, density, appearance, and physical properties are virtually identical. The only differences are: 1) this material is slightly lighter in color than 703, and 2) it is somewhat softer, that is it compresses somewhat more easily than 703. PRODUCT SAFETY INFORMATION - Warning: Can cause respiratory, skin and eye irritation. Precautionary Measures: Avoid breathing fiberglass dust and contact with eyes or skin. Wear breathing protection, long-sleeved, loose fitting clothing, gloves and eye protection when working with this product.