A brand new product that adds sound and heat insulation to plywood’s lightness, strength, flexibility and high resistance to water and acidic environment. Thanks to cork granules used in the middle layer and not containing substances harmful to human health and environment, and rubber-based special DK 351 material, it is a plywood providing sound and heat insulation. It has been tested and approved by Istanbul University Faculty of Forestry with international accreditation. In these tests, the ISO 140-3 standard is referenced for sound reduction (Rw) and thermal conductivity test was performed according to the ISO 8301 standard. The values ​​obtained are given below.