The aim of this paper is to fabricate a sound absorber flexible semi-open cell polymeric foam based on polyether urethane (PEU) with carboxylic functionalized multi-walled carbon nanotubes (COOH-MWCNTs) as an energy decaying filler at low loadings up to 0.20 wt. %. This paper provides the relationship between the mentioned foam microstructure via field emission scanning electron microscopy and different acoustical and non-acoustical properties of PEU/COOH-MWCNT composites. Addition of just 0.05 wt. % COOH-MWCNTs enhanced the sound absorption coefficient of the mentioned nanocomposite foam over the entire frequency range. Raman spectra revealed the better dispersion of COOH-MWCNTs in the PEU matrix leading to more stress transfer between them to cause a significant dissipation of energy.

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Efforts have been made to investigate the role of adding carbon nanotubes (CNTs) as the sound energy decaying fillers on the physical and mechanical properties of polyurethane (PU) foam and thus to correlate them with its directly measured sound absorption coefficient. For this aim, the microstructures of PU/CNT nanocomposite foams were investigated and analysed through field emission scanning electron microscopy. Owing to the different microstructures of the samples, large differences were observed in their morphological and physical properties such as density, porosity, pore diameter, closed pore content and thus on their acoustic damping performance.

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