EXACOR® underlayment panels are specifically engineered to meet the fire-rating[1], sound-rating[1] and dimensional stability requirements of most multifamily and light commercial jobsites. Made of magnesium oxide and an integrated mesh core, EXACOR underlayment panels are fire resistant. In addition, EXACOR underlayment panels can offer a base for floor coverings that eliminates the need for gypsum underlayment and installs 30% faster[2] than gypsum underlayment.