NOVELTY - A thermal or sound insulation material comprises inner layer having thickness of greater than 10 mu , preferably 0.1-6 mm; intermediate temperature gradient layer having maximum thermal conductivity of 0.1 W/mK and thickness of 5-50 mm; and outer layer as insulation layer comprising expanded polymer blend that is expanded to closed cell content of at least 80%. The inner layer comprises temperature invariant/resistant material as decoupling layer showing two/three dimensionally structured surface on one side. The gradient layer comprises temperature invariant/resistant material.    USE - For thermal solar pipe and tank insulation, industrial thermal and/or acoustic insulation e.g. for high and low temperature (e.g. cryogenic) fluid pipe and tank insulation, and indoor and/or outdoor purposes; and for noise absorption in cooling towers, pipelines, cryogenic fluid pipe.    ADVANTAGE - The material provides reliable and sustainable thermal insulation and acoustic damping at temperatures raising up to 250 degrees C or damping at temperatures down to -200 degrees C when being applied as three layer system, and at least up to 200 degrees C or at least down -100 degrees C when applied as two layer system. The material is flexible and easy in mounting and demounting, even when it comes to insulation elbows, valves or flanges; has insulation properties that are very constant over a wide temperature range; allow to use it indoors as well as outdoors, as weathering and UV stability is provided, as well as non toxic composition, and no odor being formed; and is environmental friendly itself as it does not comprise or release harmful substances, does not affect water or soil and as it can be blended or filled with or can contain scrapped or recycled material of the same kind to a very high extent not losing relevant properties significantly. Fibers present in the material are either bound in a matrix, e.g. for inner layer, or entrapped between impermeable layers, e.g. for gradient layer; hence the material does not release fibers into the air. Phthalates are not needed as plasticizers, nor polyvinyl chloride or other halogenated materials as ingredients which are partially prohibited. The material can adapt its properties to the desired property profile (concerning insulation, mechanical resistance etc.) by expanding it to an appropriate foam cell structure or density or by applying appropriate layer combinations; is produced in an economic way in a one-step mixing and a one-step shaping process, e.g. by molding, extrusion and other shaping methods; shows versatility in manufacturing and application; can be extruded, co-extruded, laminated, molded or co-molded as single item or multilayer; thus it is applied in unrestricted shaping; can be transformed into given shape by standard methods being widespread in the industry and does not require specialized equipment; is easily colorable, e.g. in red or blue to indicate heat or cold; and used for applications requiring high temperature resistance and/or low temperature flexibility at application temperatures of greater than 180 degrees C or less than -40 degrees C, respectively. The inner layer is non corrosive and not abrasive; hence the material is mounted even on critical substrates. The structure of inner layer stabilizes fibrous or loosely layered materials for gradient layer and prevents shifting, compression or collapse. The material is its built-in vapor barrier property provided by the mainly closed cell foam of outer layer which prevent condensation of humidity onto the installation to insulate. This is very important to exclude under insulation corrosion especially at low temperature applications.    DETAILED DESCRIPTION - An INDEPENDENT CLAIM is included for manufacturing the material involving at least one of molding, continuous (co)extrusion or lamination process followed by generating surface structures.