Porous absorbers, typically open cell rubber foams or melamine sponges, absorb noise by friction within the cell structure. Porous open cell foams are highly effective noise absorbers across a broad range of medium-high frequencies. Performance can be less impressive at lower frequencies. The exact absorption profile of a porous open-cell foam will be determined by a number of factors including cell size, tortuosity, porosity, thickness, and density.
The absorption aspect in soundproofing should not be confused with sound-absorbing panels used in acoustic treatments. Absorption in this sense refers to reducing a resonating frequency in a cavity by installing insulation between walls, ceilings or floors. Acoustic panels can play a role in treatment reducing reflections that make the overall sound in the source room louder, after walls, ceilings, and floors have been soundproofed.