Acoustical Tile 2 : An interior finishing material, usually used in ceilings, that is capable of absorbing sound; it is often highly combustible and has been identified as a contributing factor in many multiple-death fires
Ralph W. Burklin & Robert G. Purington, Fire Terms: A Guide to Their Meaning and Use, National Protection Association, Boston, MA 1980 USA. (Guide: Meaning and Use, Nat Prot Association Fr Srvc - Amer) {457}