An embossed film-to-foam laminate is provided having perforations through the film selectively distributed essentially along the sidewalls and valleys of the embossed pattern. The integrity of the laminated film material is retained on the crowns of the embossed patterned surface, since the perforations in the film material are mainly distributed on the sidewalls and valleys of the embossed pattern. The laminated product has a water-resistant and abrasion-resistant upper surface imparted by the film material on the crowns while the perforations in the sidewalls and valleys permit sound to pass through the film and be exposed to the acoustical matrix of the open cell foam component of the laminate. The film and/or the foam material are heated to supply adhesive material by melting or softening which serves to bond the film material to the foam.
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