The present invention relates to a polyurethane foam for a sound-absorbing material, which has a high sound absorption coefficient against air-borne noise, compared with a conventional polyurethane foam sound-absorbing material. The polyurethane foam for a sound-absorbing material according to the present invention has better sound absorption performance than conventional polyurethane foam sound-absorbing materials by using magnesium hydroxide or aluminum hydroxide as a filler, and can further secure the increased compressive strength and flame retardancy. Particularly, the polyurethane foam for a sound-absorbing material according to the present invention is advantageous in that it can control well the air-borne noise which occupies the largest weight in the high-frequency range of automobile noise because the sound-absorbing ratio is excellent in high-frequency range.
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