The enormous consumption of Polyurethane foam leads to severe environmental pollution and health hazards, so it is necessary to overcome this problem. This paper presents alternative and less hazardous foam that differs from traditional foams. A bio-based foam was developed either by using castor oil-based polyol or natural fibers as fillers. In the present study, rigid foam is synthesized by both castor polyol and luffa fiber, whereas for flexible foam, only luffa fiber is incorporated. Luffa fillers enhance the porosity of Polyurethane foam, which is the dominating factor influencing the value of the sound absorption coefficient. Both rigid and flexible foams were developed with 5, 10 and 15 percentages of filler loaded. The samples are tested experimentally using the two-microphone impedance tube method and the measured result was compared with the numerical result, which is predicted from COMSOL Multiphysics. The experimental results of flexible foam demonstrate good agreement with numerical results. The results indicate that the addition of Luffa fibers enhances the sound absorption performance of flexible foam and deterioration in the rigid foam because of the high viscosity of castor oil polyol. © 2019 L. Yuvaraj, et al.