For developing low cost sound absorption materials made of wood fiber,the authors analyzed the effects of selected four parameters,such as proportion of wood fiber and polyester fiber,resin consumption,foaming agents content and board density of composite material on sound absorbing coefficients of the composite materials,which were measured by impedance tube instrument.The results showed that the factors had impact on sound absorption coefficient of the samples significantly,and as the fiber ratio of wood and polyester was 3∶1 with 12% resin content,8% foaming agent content and 0.2g/cm3 density,the sound absorption property of the composite samples showed excellent in middle-high frequency with 30% of manufacturing cost saved.