The sponge is nontoxic, odorless, environmentally friendly and hygienic, and is an ideal indoor sound insulation/absorption and audio reflection material. Widely used in indoor decoration of recording studio, recording studio, audio-visual room, sound studio, drum room, KTV, sound measuring room, language lab, broadcasting room, audition room, acoustic laboratory, conference hall, studio, theater and other places, as well as sound-absorbing and silencing places such as machine room silencing, generator silencing and sound box.