The absorption coefficients of 3 largely reticulated urethan foams are measured by transfer function method which uses two microphones in an impedance tube. Based on the previously published data, the new modified empirical equations for predicting the characteristic impedance and propagation constant of the largely reticulated urethane foams are developed. Comparison is made between the measured data and the predicted data, based on the previously published equations and the new equation. Good agreement of the absorption coefficient between the measured and predicted data by the new modified empirical equation has been obtained.