In this study, the basic material for sound absorption was porous nonwoven made of polyester nonwoven and low-melting polyester fiber. Nonwoven was then attached with foam polyurethane as composite plank for sound absorption and sound isolation. We used two microphone impedance tubes for sound absorption test and INSTRON 5566 mechanical testing machine for tensile test. The optimum sound absorption coefficients as 0.67 ± 0.008 was obtained when density of foam polyurethane was 1.0 Kg/m3 with thickness of 20 mm; Polyester nonwoven were 9 layers; and low-melting polyester fiber was 30 wt% with thickness of 10 mm. Specimens obtained the maximum fracture stress when it contained low-melting polyester fiber at 30~40 wt%. The results of this study could be applied in the partitions inside ships, vehicles or buildings.