Based on Kundt`s method established in 1902 and by using performant equipment manufactured by Bruel & Kjaer, we have developed a modern method of investigation. The properties that can be described are: absorption and transmissibility and the investigated material is a "sandwich" structure consisting of compact textile offal fixed between bitumen carpet and PVC foil. The results and the conclusions of the experimental research arc used for machine-tool acoustic insulation.