WM2 is a sandwich composite incorporating 2 layers of Acousti-Mat acoustical foam and a single barrier septum. When applied to sheet metal, plastic or wood, the isolation foam layer, typically 1/4 inch thick, decouples the barrier while the thicker absorption layer reduces airborne sound. This economical acoustical system can be formulated to provide maximum noise reduction in the harshest environment by adding various facings or embossed surfaces.