Polyurethane multi-layer and foam multi-layer were prepared with PU1000 and PU2000 made by poly(propylene glycol) (PPG) having the molecular weight of 1000 and 2000 g/mol, respectively. The damping and transmission loss of these materials were compared with PU1000 used as a reference. The damping peak of polyurethane multi-layer was shifted to the lower temperature compared with PU1000, while the damping peak of polyurethane foam multi-layer was shifted to the higher temperature and broaden. In terms of noise reduction, the transmission loss of polyurethane multi-layer was effective at the specific frequency range such as less than 100 Hz and around 600 Hz compared with PU1000. The transmission loss of polyurethane foam multi-layer was most effective in the whole experimental frequency range.