The control of low frequencies is essential in any music room, especially in the corners where long waves are generated, i.e., stationary low frequencies which are heard as a "boom", thus making low frequencies puffy and muddy and disjointed from the rest of the sound spectrum. Applying JOCAVI's BASSCORNER is imperative. This panel, which is extremely efficient at holding back excessive levels of low frequencies, is manufactured with an exclusive production membrane mounted on a tuned box, which makes this box highly efficient between 32 Hz and 280 Hz. The absorption panel BASSCORNER reduces to a high degree the excessive energy of low frequencies. Its highest absorption coefficient stands at 100 Hz. The trapezoidal shape of this panel makes it look discreet in the room, as it is installed in corners which are usually overlooked.