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The noise pollution has a negative effect on the human body and in some situations, exposure to high levels of pollution can lead to serious health problems. Referring to current studies, we can see a high interest in finding solutions to reduce the effects of noise pollution, such as sound absorbing panels. The purpose of this paper is to present the current stage of development of sound absorbing panels and the absorption coefficient of the materials used. The article will provide information on different types of panels and materials used in their construction, as well as their mechanical properties. New discoveries in the field related to recyclable materials used in the construction of sound absorbing panels represent an additional point of interest, as the construction of such prototypes protects the environment. The use of waste in the construction process of sound absorbing panels can be considered sustainable a future method.