Needlemat is manufactured by needle punching a continuous web of stainless steel wool. This needling process compresses the pad and intertwines the stainless steel fibers through the pad for extra strength and density. This needlemat can be wrapped around a tube or placed in other areas of the muffler to displace heat and attenuate the sound. While rectangular shapes are most common, die-cut shapes can also be accommodated to fit a specific geometry, such as a baffle plate.