Yep, lowes or home depot. It is in the section where they sell the plastic covers for fluorescent lighting and the false ceiling tiles. It may be called eggcrate.
If you buy it at HD, make sure it is not the pre-cut stuff. It is double in price because they cut it to fit the light fixtures. Look close and the sheets should only be $5-$6 rather than the $13 for the precut stuff.
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