This study was developed to compare the behavior and the ability of polymer foam composites towards sound absorption test based on conditions of the fillers and wood dusts particle sizes. By choosing the size of <355 µm, three different percentages has been selected which is 10%, 15% and 20% for both type and conditions of wood dust. These samples has been tested by using Impedance Tube test  for sound absorption coefficient (α) measurement and Noise Reduction Coefficient measurement (NRC) and Scanning Electron Microscopy (SEM) to study the pores structure for selected size and type of wood dust-polymer foam composite. The sound absorption coefficient (α) shows variety of value at frequency range of 2500 to 6000 Hz. The highest α value is approaching to 1 while the lowest α value is 0.6.The pore size and structure was influence the sound absorption behavior of each sample. Untreated MM and OPT-polymer foam composite of every percentage loading shows the uniform pore structure as compared treated MM and OPT-polymer foam composites. NRC results shows that increasing pore size has decrease the NRC value for untreated and treated MM-355, meanwhile others shows increasing in NRC value. It is therefore, concluded that the sound absorption coefficient for each sound absorbing material, with different sizes of wood dust particles, types of wood dust and the percentages of wood dust loading in polymer foam matrix effect the sound absorption behavior.