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Flexible molded polyurethane foams are widely used in automotive industry. As porous-elastic materials, they can be used as decoupler layers in conventional sound insulation constructions or as sound absorbers in vehicle trim parts. Flexible molded polyurethane foams are produced by reacting of liquid Isocyanate (Iso) with a liquid Polyol blend, catalysts, and other additives. Their acoustic performance can be changed by varying the mixing ratio, the weight proportion of two components: Iso and Polyol. Consequently, the sound insertion loss (IL) of barrier/foam constructions and acoustic absorption of a single foam layer will vary. In this paper, based on one industry standard flexible molded polyurethane foam process, the relationship between foam mixing ratio and foam acoustic performance is studied in terms of IL and sound absorption test results.