Noise pollution is one of the most severe environmental concerns due to its damaging effects on human health. This study aimed to evaluate the relationship between the acoustic damping behavior and fractal dimension (D_f) of flexible polyurethane foams (FPUFs) manufactured by different synthesized linear saturated aliphatic polyesters (LSAP) resins, methylene diphenyl diisocyanate (MDI), etc. (isocyanate index = 110 & water content = 5%). Cellular and soundproofing properties of FPUFs were evaluated by an optical microscope and impedance tube device. D_f was calculated by the box-counting method after binarization and image processing of FPUF images. Results indicate that by increasing D_f from 1.5415 to 1.8554, the total sound absorption performance (S) of FPUFs improves by 43.07% and the maximum sound absorption coefficient reaches 0.98. The relation between S and D_f was obtained as follows: Log(S) = 0.4583 D_f + 2.6659, r² = 0.9298. Generally, decreasing the cell size and increasing the cell size distribution and open-cell content, increase D_f and irregularity of FPUFs. The results reveal that FPUFs with an optimum condition of cell size of 180–200 μm, open-cell content of 30%, and density of 110 (Kg.m⁻³) have the highest D_f and can be a promising candidate as sound insulating materials.

由于噪声污染对人类健康的破坏性影响，它是最严重的环境问题之一。这项研究旨在评估由不同的合成线性饱和脂族聚酯（LSAP）树脂，亚甲基二苯基二异氰酸酯（MDI）等制成的柔性聚氨酯泡沫（FPUF）的声阻尼行为与分形维数（D _f）之间的关系。指数= 110，水含量= 5％）。通过光学显微镜和阻抗管装置评估了FPUF的蜂窝和隔音性能。在对FPUF图像进行二值化和图像处理之后，通过盒计数法计算D _f。结果表明，通过增加D _f从1.5415到1.8554，FPUF的总吸声性能（S）提高了43.07％，最大吸声系数达到0.98。S和D _f之间的关系如下：Log（S）＝ 0.4583D _f  + 2.6659，r ²  ＝ 0.9298。通常，减小孔尺寸并增加孔尺寸分布和开孔含量会增加D _f和FPUF的不规则性。结果表明，FPUF的最佳条件是细胞大小为180–200μm，开孔含量为30％，密度为110（Kg.m ^-3），具有最高的_Df，可以作为有声的候选物绝缘材料。