Disclosed is a building board construction that provides enhanced acoustical properties. In one possible embodiment, the board is a gypsum board with opposing facing sheets and an intermediate set gypsum core. An opened celled polymeric sheet is formed within the gypsum core and gives the resulting board enhanced sound absorption. In an alternative embodiment, individual pieces of polymeric foam are used in stead of the polymeric sheet. Also disclosed are various manufacturing methods whereby boards with enhanced acoustical properties can be formed in an continuous process. The various components of the present disclosure, and the manner in which they interrelate, are described in greater detail hereinafter.