Corrugated Acoustic Foam. The main function of acoustic polyurethane foams is to reduce the airborne noise (insulation, absorption and damping) partially or completely in enclosures of machines. Especially in environments where noise is an issue, making this particular foam perfect for your application. All models are highly reliable and excellent quality. Features ; Benefits. Corrugated Polyurethane Ether absorption foam With self adhesive layer on one side Fire resistance: M4