Design and evaluation of absorbing structures for a multipurpose gymnasium with a volume of 45 000 ft3 are described. The room had a stage at one end, a hardwood playing floor, painted cement block walls, and a steel roof. Reverberation times in excess of 4 sec were measured in the untreated room. As a result, speech and music programs were unintelligible, and noise levels during sporting events (volleyball and basketball) were excessive. Low‐frequency absorbing structures able to withstand impacts from stray balls were designed and installed. Suspended ceiling units constructed from mineral fiber panels are described. Functional and acoustical performances of the treated room are analyzed and costs of the treatment are summarized.

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