Adjustable device for acoustic modification

An adjustable sound panel comprising:

• a sound diffusing element;
• and
• a sound absorbing element;
• the sound diffusing element comprising one or more gaps or spaces which allow the pass through of sound;
• the sound diffusing element comprising means to totally or partially occlude one or more of said gaps or spaces;
• the sound diffusing element and the sound absorbing element positioned such that sound passing through said sound diffusing element one or more gaps or spaces will contact the sound absorbing element;
• the sound diffusing element and the sound absorbing element positioned such that sound passing through said sound diffusing element one or more gaps or spaces will pass through said one or more gaps or spaces prior to contacting said sound absorbing element.