PURPOSE: To obtain a good acoustic characteristic, by constituting a cabinet with a plate material where a "Factice " powder layer is formed through a binder layer on one face of rigid materials having a good sound shielding characteristic.

CONSTITUTION: A thickness of 2∼20mm is given to a base material 1 consisting of rigid materials of a hard polyvinyl chloride, plastics such as an ABS resin, a hard rubber, metals, their composite materials, or the like. A binder layer 2 is provided on one face of the base material 1, and "Factice " powder layer 3 is formed on the surface of the layer 2. Tars such as coal tar, petroleum tar, natural asphalt, wood tar are used as materials of the binder. Vegetable oil such as linseed oil, rapseed oil, and soybean oil is vulcanized with sulfur or sulfur chloride, and alone or the mixture of obtained materials is used as the "Factice " powder. A cabinet for a speaker, a television, a radio, or the like is formed so that the "Factice " powder layer 3 is inside. Thus, reproducing of low sounds is excellent, and sounds of good reverberation are obtained.