Regupol 3912 Acoustic Underlayment is a tough, durable acoustic underlay material designed to attentuate impact sound at source. It can be bonded to all types of base floors and is supplied in 6mm thick rolls. Being Manufactured from PUR foam, it’s principle use is for the refurbishment market and is ideal for use beneath carpets, hardwood floors, battens, T & G, chipboard etc.