28mm JCW Acoustic Soundboard 28 Plus is an enhanced performance cement particle based acoustic overlay board for timber floors. It is designed for use as a floating overlay floor supported on decking. Soundboard 28 Plus is a durable and hardwearing acoustic decking solution. At just 28mm thick acoustic decking solution minimizes construction height but still complies with statutory building regulations. Soundboard 28 Plus is produced combining an 18mm tongue and grooved cement particle board which is laminated to a 10mm  acoustic resilient layer.