Sound-absorbing wave sponge, egg cotton, sound-absorbing sponge, and sound-proof sponge are foams made of polyurethane sponge and foamed through a complicated process through a complex process. The wave shape or pyramid shape of the sponge surface has good sound absorption and noise reduction effects. The wavy material or the pyramid is filled with small voids. The porous structure can absorb a large amount of the incoming sound wave energy, and attenuate the sound wave. The sound absorption coefficient is as high as 0.85, which is a high-performance product for noise reduction and noise reduction. Decorative sound-absorbing panels and sound-proof / metal ceiling panels greatly improve sound-absorbing performance.