This paper proposes a new method of predicting the sound absorption performance of polymer wool using artificial neural networks (ANN) model. Some important parameters of the proposed model have been adjusted to best fit the non-linear relationship between the input data and output data. What's more, the commonly used multiple non-linear regression model is built to compare with ANN model in this study. Measurements of the sound absorption coefficient of polymer wool based on transfer function method are also performed to determine the sound absorption performance according to GB/T18696. 2-2002 and ISO10534- 2: 1998 (E) standards. It is founded that predictions of the new model are in good agreement with the experiment results.