EXACOR™ panels are specifically engineered with the structural, acoustical, fire-rated and dimensional stability performance needs of today’s jobsite in mind. Made of magnesium oxide (MgO) and an integrated mesh core, EXACOR panels offer a smooth structural base for floor coverings. Because EXACOR panels are installed by framers, it can eliminate the need for gypsum underlayment applications, so there is no need to schedule that additional trade to complete installation