This paper summarises the results of the testing of the mechanical and acoustical behaviour of polyurethane materials with desirable properties. Testing was performed on several samples of materials which were modified during the manufacturing processes. Tests of mechanical parameters included, among other things, the Young modulus and the energy dissipation rate. Tests were conducted on the model 43 MTS Criterion hydraulic testing machine. In the framework of the acoustic research, sound absorption coefficient measurements were conducted. The sound absorption coefficient was measured with the type 4002 Bruel & Kjaer standing wave apparatus. Characteristics of the tested materials are provided.