In this paper, SBN (Structure-Borne Noise) reduction of resiliently mounted machinery and effect of the foundation impedance on mount performance is studied. SBN reduction through the mount is analyzed by using two theoretical models; mass-spring model and wave model, in which longitudinal wave propagation is included. It is found that floor impedance greatly affects SBN reduction through lower mount, while it is almost negligible to SBN reduction through upper mount. Comparisons between measurement and predictions shows that the mass-spring model is valid only in low frequency range below few hundred Hz, while for high frequency ranges longitudinal wave propagation in the mount must be considered.