Porous materials such as open cell foams and fibrous materials (fibreglass, rockwool) act as very good sound absorbers by converting sound energy to a small amount of heat. Note however that most sound absorbing materials are poor performers for noise isolation, as they allow sound to pass through easily. This is why sound absorbing material is usually fixed onto a solid noise isolating material.
Closed-cell foams, eg. polystyrene, are poor sound absorbers.
Sound absorbing materials often need to have a protective facing to prevent damage. Common facings include perforated sheet metal (10% open area), perforated foil (sisalation), or perforated vinyl.
When it is necessary to prevent moisture entering or fibres leaving, eg. in the food industry, a thin layer (typically 25 microns) of a tough material such as polyethylene is often used as a facing.