Foams are widely used as sound absorbing materials in noise control engineering. These sound absorbing materials are used to control the noise and vibration in many mechanical systems, including industrial machines, home appliances, vehicles, and buildings. A foam material is a solid that contains cavities, channels or interstices so that the sound waves are able to enter through them. One of the residues of the manufacturing processes in textile industry is the polyurethane foam, which is becoming a severe environmental problem. Public concern about the negative effects of environmental pollution has also led consumers to favor environmentally-friendly materials and recycled products. Recycling prevents foam waste from going into some landfill, which poses serious environmental risks. Recycled polyurethane foam has been commonly used in manufacturing carpet pads, cushioned insoles for footwear, furniture, packaging materials, thermal insulation boards, and automotive parts. In this work, several parameters related to the sound absorption of different materials elaborated from grinded polyurethane foam waste are measured. These recycled materials present good sound absorbing property and they could be viable alternatives to conventional materials for current and future applications. In addition, an empirical model to characterize these recycled materials is discussed.