石膏基板包括位于两片纸或无纺布之间的基于石膏的芯，其中芯包含至少一种选自聚乙烯醇缩丁醛（PVB），乙酸乙烯酯和烯烃的共聚物的聚合物，该共聚物具有玻璃 从-10℃至+ 25℃变化的转变温度，乙酸乙烯酯，烯烃和乙烯基酯单体的三元共聚物，乙酸乙烯酯，乙烯基酯单体和（甲基）丙烯酸酯单体的三元共聚物，以及 乙酸乙烯酯和丙烯酸类单体。

The present invention the core is a polyvinyl butyral (PVB), -10 to + 25 ℃ vinyl acetate and copolymers of an olefin ℃ having a glass transition temperature in the range, vinyl acetate, and olefin terpolymers, vinyl acetate-vinyl ester monomer , 2 of the vinyl ester monomers and (meth) acrylate monomer terpolymers, and at least one panel, in particular a paper or non-woven material made from the plaster comprises a polymer selected from a copolymer of vinyl acetate and acrylic monomers, in the type including a gypsum core disposed between two sheets of plaster relates to the prepared panel. In addition, the subject of the present invention include the compositions discussed above is manufactured by the use of said polymer, of plaster to improve the acoustic performance of the manufacturing method, the panel of the panel.