Resilient materials are generally used for the floating floors to reduce the floor impact sound. Dynamic stiffness of resilient material, which has the most to do with the floor impact sound reduction. The resilient materials available in Korea include EPS(styrofoam), recycled urethane types, EVA(ethylene vinylacetate) foam rubber, foam PE(polyethylene). glass fiber & rock wool, recycled tire, foam polypropylene. compressed polyester, and other synthetic materials. In this study, we tested dynamic stiffness of resilient material and floor impact sound reduction characteristic to a lot of kinds of resilient materials. It was found that dynamic stiffness of multi-layered damping material could be estimated if know value of each layer that compose whole structure. And the test showed that the amount of the heavy-weight impact sound reduction appeared by being influenced from this dynamic stiffness of resilient material. The dynamic stiffness looked like between other resilient materials, a similar to the amount of the heavy-weight impact sound reduction was shown.