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A comprehensive and systematic investigation of the acoustical performance of carbon-nanotube-enhanced polyurethane (PU) foams was performed. The complete foam making process was carried out carefully in order to create stable foams to be integrated with many carbon nanotube materials. A total of eight design parameters were evaluated. Both normal incidence sound transmission loss (STL) and absorption coefficient were measured by use of an impedance tube. It was found that there is an optimum value for most of the design parameters. In general, nanotube-enhanced PU foam definitely demonstrated improvements in both absorption coefficients and sound transmission loss. The improvement of absorption could reach up to 14% and the improvement in STL was quite substantial, i.e. up to 97.5%. This significant improvement in STL with a better absorption coefficient could represent a potential breakthrough in acoustical PU foam manufacturing.