Using bamboo particle board as a wall divider, a furniture component, or an automotive component with a sound absorber function may be a viable option for architects and engineers seeking to achieve desired acoustical qualities, including noise reduction. However, there is still a dearth of research on the effect of particle board finishing and coatings on acoustical sound absorption and noise reduction qualities. This study, therefore, aims to determine the surface characteristics and

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... l properties of bamboo particle board, coated with polyurethane (PU). The single-layer homogeneous particle boards were constructed using particles classified as fine and coarse with two different board densities, and coated with a high-quality PU lacquer. This study found that the coating treatment of 0.3 mm 0.6 mm succeeded to significantly decrease surface roughness, as well as thickness, swelling, and water absorption, with the thickness coating as a dominant factor compared with board density and board particle size. Adding a PU coating increases sound absorption performance at low frequencies, but significantly reduces acoustical properties at high frequencies. The increase of particle board density leads to the decrease in noise reduction coefficient capability. Results obtained from this study are useful to determine the optimal coating thickness in terms of evaluating acoustical panel products.