Palm oil clinker (POC) is a waste from the production process of palm oil, a hard and porous materials. Many studies have focused on the effect of POC use on strength while this study discusses the ability of POC in concrete to absorb sound and its relationship with concrete properties. The study was done by replacing natural river sand in stages of 25, 50, 75 and 100 percent in a mixture of 1: 4 (cement: sand). Sound absorption coefficient (SAC), strength and physical properties affect the SAC were measured. Although POC significantly reduced the compressive strength but all specimens poses good strength more than 5 N/mm2. An interesting result is that POC reduces interconnected porosity and total porosity when replacement is 100% but increases interconnected and total porosity when replacement is between 50 and 75%. SAC at 315 Hz was found has good relationship with percentage of POC and density. It is obtained that POC 50% yield good strength and sufficient SAC that can address the middle frequency range problem, thus can be further suggested to be used for masonry block application for noise control materials.