Experiments were carried out on specimens of various materials (copper, nickel, and a ceramic) having porosities of 0. 84, 0. 89, and 0. 96. The high-porosity permeable cellular materials are comparable in their acoustic properties to glass fiber and foam polyurethane. The key role in sound absorption is played by their structure (pore size and porosity). At a porosity of 0. 85-0. 9 the optimum pore size lies in the range 0. 5-0. 7 mm. The values of wave parameters determined in the frequency range 200-6000 Hz can be employed in calculations of sound-absorbing constructions.