When acoustical materials are used in a mining environment for noise control purposes, they are subject to environmental deterioration from hydraulic fluid, moisture, and dust. These and other factors can cause physical degradation of the material, which can lessen its ability to absorb sound. In this study, the Bureau of Mines measured the sound absorption properties of 16 different acoustical materials after 4 sample treatments: (1) being kept clean and dry (as received from the supplier), as a control or reference standard, (2) immersion in water and draining, (3) immersion in 100-pct- petroleum-type hydraulic fluid and draining, and (4) exposure in a coal mine. The last three treatments were used to approximate the type of physical degradation that can be experienced in actual use. The impedance tube or standing wave method was used to measure the normal absorption coefficient. It was found that the absorption coefficient of most materials was adversely affected by the retention of either oil or water, with oil having the greater effect. The only class of materials that was affected by neither oil nor water was neoprene foam.