Sound-absorbing wave sponge, egg cotton, sound-absorbing sponge and sound-insulating sponge are made of polyurethane sponge material, which is a sound-absorbing, sound-absorbing, sound-insulating and shock-absorbing sponge material foamed by a complex process. The wave shape or pyramid shape on the surface of the sponge has good sound absorption, noise reduction and shock absorption effects. The inside of the wave material or pyramid is filled with small gaps. The porous structure can absorb a large amount of the incoming sound wave energy and attenuate the sound wave. Good, the sound absorption coefficient is as high as 0.85, which is a high-performance product of noise reduction, noise reduction and shock absorption materials. The decorative sound-absorbing panel and sound insulation / metal ceiling panel greatly improve the sound-absorbing performance.