johnnycamp5 Messages: 354 Registered: June 2015 Location: NJ
Grand Master
If referring to room acoustics?
As reflective as drywall can be in the mid range and high frequencies, I don't think it's too bad for bass frequencies, especially compared to concrete or block wall/ceiling boundaries.
A friend of mine drywalled one side of his garage (studio) with 5/8" Sheetrock, attached to resilient channel.
It was done with the intent to provide soundproofing to an adjacent room, but I was astounded at how much improved the bass response sounded after that install.
You could walk up to the wall and push on it firmly and feel/see it push in slightly.