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Providing light reflectance and sound control USG Frost Acoustical Ceiling Tiles are high performance tiles that offer sag resistance durability and versatility for many environments. From sound and moisture control to high recycled content and low emissions Frost Acoustical Ceiling Tiles are perfect for a wide range of needs. These fine-textured cast acoustical tiles resist sagging and feature an excellent combination of noise reduction and light reflectance. They are perfect for conference and lobby areas executive offices open office plans boutiques and education environments. With ClimaPlus Performance USGs line of products with ClimaPlus Performance have enhanced resistance to temperature and humidity. This in turn provides additional resistance to sagging and warping of the ceiling tiles.