There are a lot of wooden houses in Japan. Therefore, the sound propagation to the downstairs is a problem. Recently, a new urethane of continuous bubbles has been developing as a building material. A new machine can spray building boards with the new foaming urethane. In this report, as the acoustic characteristics of the urethane, it was experimentally discussed whether there is each effect of sound absorption and damping. In addition, when the urethane was used to a model house, the floor impact sound level and the transmission loss were measured. As the results, it can be said that the urethane shows the effect of sound absorption of about 0.3 in frequency from 500Hz or more and the effect f dumping of about 3dB to 6dB from 125Hz to 250Hz.
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