In one embodiment, the sight and sound barriers of this invention have a flexible sheet of lightweight, resilient foam as a core. This core is covered by a fabric or other suitable covering to further enhance the acoustic properties and to make the walls attractive. In this embodiment the core of polyethylene, polystyrene, urethane, or a mosaic thereof, for example, is made flexible with alternating wall and hinge portions. In an alternate preferred embodiment, the barriers or panels are formed with mitered grooves to allow the panel to be bent into larger degree corners, such as 90 degrees in one direction or 180 degrees in the opposite direction. Preferably the grooves have a depth extending substantially through the thickness of the core. In one embodiment, the covering material on one side of the panel is laid into the groove so that the covering material of a wall portion approaches, or preferably touches, the covering material on the opposite side. In an optional feature, grooves can be placed on alternating sides of the panel or barrier. In an optional feature, groove inserts may be sized and shaped to be placed in the grooves. The groove inserts may include a face which is flush with, recessed or protrudes from the adjacent wall portions. The groove inserts and mitered grooves may use various connectors such as Velcro® hook and loop fasteners or magnets.