As technology advances, more and more serious noise pollution, and noise has been trouble was that people, in order to solve the noise problems caused by weakening the noise is a feasible method. In addition, since the petrochemical industry is flourishing, plastic products increasingly common, a lot of plastic garbage along with the students, this plastic garbage can cause serious pollution, so how recycling has become more important. Therefore, this study crimped PET fibers and non-woven recycled PE through the process to prepare a non-woven, and to investigate the effect of heat treatment temperature on the acoustic and mechanical properties. From the results it found that the heat treatment temperature had no significant effect on the sound absorption coefficient. In terms of mechanical properties, as the heat treatment temperature rises, the tensile strength will be increased, while the tensile elongation is lowered.