A finishing compound having acoustic properties and including in percentage by weight relative to the total weight of the product, at least 25 to 80% of water; 0.1 to 5% of a thickening agent; 0.01 to 0.8% of a dispersing agent; 10 to 60% of a monogranular filler wherein the D50 is greater than or equal to 100 μm; 0.5 to 6% of binder; and not including a foaming agent; and presenting permeability to air after evaporation of the water from 800 to 6000 mks Rayls.