This acoustic foam has a really good effect on kick drums, specially while recording. Sometimes kick drums have a certain "basket-ball sound" that is very unpleasant, particularly when you put the microphone inside them. Not any more: use this acoustic foam and that annoying basket-ball quality simply disappears (regardless of microphone positioning). I use it with a 18x22' kick drum from Gretsch, with very low tuning and it does wonders.