http://spacefellowship.com/News/?p=8617

As Apollo did, Orion will use an Avcoat heat-shield, which is made of
"silica fibers with an epoxy-novalic resin filled in a fiberglass-phenolic
honeycomb." Damn fools, shuttle tile is the good stuff. It shouldn't take
three years to learn that they did it right the last time. :P~