The intensity of sound in most industries and processes is a disturbing factor. Sound absorbers are a means of reducing noise. There are various types of sound absorbers with different designs and materials, but sound absorbers that can have a high absorption coefficient will be effective. The design of the manger sponge with fractal structure will be a good solution to this problem. Various factors such as composition type, step, and frequency affect this adsorbent. In this research, each of these factors was investigated and analyzed. The effects of the absorption coefficient and changes in sound level influenced by composition type, step and frequency factors were investigated and analyzed. Investigation of the step factor revealed that the amount of absorption coefficient in step 2 had better results compared to the step 1. The absorption coefficient in steps 1 and 2 were 0.3 and 0.38, respectively. Among the effective factors on the amount of absorption coefficient of manger sponge, the composition type was more effective. The results showed that the adsorbent with harder texture has a lower absorption coefficient and the adsorbent with a lighter texture has a higher absorption coefficient. Among the composition type used for this adsorbent, the sponge has a maximum absorption coefficient of 0.4 and MDF has a minimum absorption coefficient of 0.3.