The objectives of this study are to canvass the affect of polyester/polyethylene and polyester/acrylic between the soft and hard board. The resin is to be the interfacant and to be the acoustic board. And we try to change the piece of to convass the factor of acoustic effect: young modulus vibration resonant and using the relation of them convass the acoustic effect. We can know with the result that the piece of PE increase, the young modulus decrease; the piece of PE increase, damping ration decrease; the piece of PE increase, the resonant result decrease; damping ration decrease, the acoustic effect is worst to worst.