The importance of this work is the use of waste seashells WSS (5, 10, 15, 20, 25, and 30 wt.%) as a bio-filler to enhance the mechanical and acoustical characteristics of flexible polyurethane foam (FPU). Petroleum-based polyol was partially replaced by 25% castor oil resulting in high renewable content. The WSS was characterized by X-ray photoelectron spectroscopy (XPS). The chemical structure and morphological features for castor oil-based flexible polyurethane waste seashells (CO-FPU-WSS) composites were detected using Fourier transform infrared (FTIR) and Scanning electron microscopy (SEM) techniques, respectively. Besides, the mechanical, non-acoustical and acoustical properties were investigated. The results indicated that bio-based FPU composites possessed better compressive strength than neat FPU foam. In addition, FPU composites enhance the sound absorption below 500 Hz. A 6 cm air gap behind the sample shifted the absorption toward 400 Hz (0.85) for CO-FPU-WSS 25% composite with a broader band. Thus, the FPU foam composite is considered a promising candidate for sound absorption applications such as for the automotive and building industries.