Five testing matrixes were prepared to test with sound absorption, tensile strength, and thermal conductivity respectively. The low-melting-point (low-Tm) polyester (PET) fibers were blended with weight ratios (10 wt%, 20 wt%, 30 wt%, 40 wt% and 50 wt %) with PET staples, forming the PET nonwoven fabrics. The thermoplastic polyurethane (TPU) was thermal bounded with the nonwoven fabrics with different lamination number to examine the sound absorption rate, creating the PET/ TPU composites. Afterward, four sets of samples – PET nonwoven fabrics and PET/ TPU composites with TPU films laminated on the front, in the middle, and on the rear of the composites, were compared. PET/ TPU composite with TPU film laminated in the middle exhibited the optimum sound absorption; moreover, 30 wt% was proved to be the optimum parameter of the low-Tm PET fibers for the PET/ TPU composites.