A smart panel with structural sensors and actuators for minimizing noise radiation or transmission is described in the paper with the concept of active structural acoustical control. The sensors and actuators are both quadratically shaped piezoelectric polyvinylidene fluoride(PVDF) Polymer films to implement a volume velocity sensor and uniform force actuator respectively. They are collocated on either side of the panel to take advantage of direct velocity feedback(DVFB) strategy, which can guarantee a robust stability and high performance as long as the sensor-actuator response is strictly positive real(SPR). However, the measured sensor-actuator response of the panel showed unexpected result with non-SPR property. In the paper, the reason of the non-SPR property is investigated by theoretical analysis, computer simulation and experimental verification. The investigation reveals that the arrangement of collocated piezoelectric PVDF sensor and actuator pair on a panel is not relevant to get a high feedback gain and good performance with DVFB strategy.