In this study, the effect of specimen size and layer thickness on the sound absorption of the leaves of two evergreen broad-leaved tree species, Dendropanax morbiferus and Fatsia japonica, was investigated. The specimen sizes of 0.5 × 0.5, 1.0 × 1.0, and 2.0 × 2.0 cm 2 and layer thicknesses of 1.00, 1.75, and 2.50 cm were considered. At the layer thickness of 2.5 cm, the leaf of the D. morbiferus showed no significant difference in sound absorption coefficients (SACs) as the sample size varied, however, a significant change in SACs was recorded in that of the F. japonica. At 1.0-cm thickness, the SACs of the F. japonica leaf varied more remarkably with the sample size. The 2.50-cm-thick F. japonica leaf with the specimen size 0.5 × 0.5 cm 2 exhibited the highest sound absorption effect among all samples investigated.