Accompanied with the industrial development, and enlarging and heightening buildings, building equipments are also enlarging. These changes are serious to the cause of structure noises. The Floating Floor System which uses the soft foam polyurethane are becoming popular in construction areas for its short construction period and well vibration proof ability, hence it is becoming wide in the marketing volume. We were able to enhance the physical characteristics of the vibration proof polyurethane mat with this study. As a result, we were also able to secure material competitiveness by meeting the requirements of customer satisfaction through enhancement in estimated material lifetime and physical characteristics.