Magnesium Oxide Perforated Ceiling Tiles are made of magnesium oxide which is chemical composition of magnesium and oxygen. This board is very useful for acoustic ceiling panels, high performance, environmentally friendly, non-insulating sheathing board, fire resistance, weather ability, strength, resistance to mold, mildew. The main ingredients of this product are non-toxic, eco-friendly. It can be used for a number of applications including wall and ceiling linings, fascias, soffits, tile backing, underlayment and ceiling Construction.