Noise AbatementSMART, Sound Modification and Regulated Temperature compound, is a liquid plastic mixture with exceptional energy and sound absorbing qualities. It is derived from a very elastic plastic which was an effective noise abatement material in the Apollo Guidance System. Discovered by a NASA employee, it is marketed by Environmental Health Systems, Inc. (EHS). The product has been successfully employed by a diaper company with noisy dryers and a sugar company with noisy blowers. The company also manufactures an audiometric test booth and acoustical office partitions.