The need of porous material is becoming increasing because of its high influence in sector like aerospace and automotive due to their light weight, mechanical stability. In sight of acoustic it is necessary to understand the comprehension zones of material and acoustics to develop a good acoustic absorption material. This paper reviews the various approaches and methods to determine the acoustic performance of porous material. This paper serves as an effective source of literature for those interested in conducting research in acoustic porous materials. © IAEME Publication.