In this study, development of new sound absorbent which is safety, economical and efficient with using recycled materials is tried for substitution of commercial sound absorbent. The sound absorbents, used in this investigation, were made of used paper or filters of cigarette butts. With the variation of the material densities,, sound absorptions of materials were measured. The impedance tube method is used for measuring sound absorption coefficient of the new sound absorbent materials. The measured frequency range was 250㎐ to 4000㎐ in 1/3 octave band . The sound absorption coefficient of the commercial materials and that of the materials synthesized in the our laboratory show almost same value.