It is made of EVA(Ethylene Vinyl Acetate) as the main raw material, and other sub-materials are foamed at appropriate convection time and temperature to form fine bubbles inside, so it has excellent absorption and attenuation function against external impact wave lengths. It also has excellent elasticity and flexibility, which is suitable for buffering materials that relieve secondary solid sound transmitted to the direct or straight floor due to impact and vibration in the building structure. Moreover, it has excellent shock absorption and is easy to cut and construct according to the thread conditions, purpose, and specifications.