An acoustical absorbing membrane that may be used in removable panel finishing systems is provided. The acoustic membrane may be formed of any sound transmission loss material that possesses sound-absorbing or sound-deadening qualities. Examples of suitable materials include foil, a foil-faced asphalt material, elastomeric materials, composite laminates, a polymer film, a composite material formed of an organic bonding material and one or more types of reinforcement fibers, a cement board, a gypsum board, a gypsum/WUCS board, a dense WUCS mat, a film formed of a fiberglass reinforced resin, and/or any dense polymeric material. In at least one exemplary embodiment, the acoustic membrane may be a film formed of a loaded polymer or copolymer, such as a copolymer of ethylene-vinyl acetate loaded with barium or CaCO3. The acoustic membrane may have a density of approximately 1 lb/ft2-3 lbs/ft2 and preferably has a thickness from about 1/16-⅜ of an inch.