The product is a set of two acoustic wall panels measuring 23.5x12 inches, made of polyester fabric in a gray color. These panels are designed to absorb sound and are suitable for use in studios, booths, floors, interior walls, and rooms. They are heat retardant, fire resistant, and provide soundproofing insulation. The Art3dwallpanels brand offers high-quality acoustic panels to improve the acoustic environment in various spaces.