ABSTRACT In this study, different combinations of non-woven fabric, glass fiber fabrics, and carbon fiber woven fabrics are needle punched, and are then laminated with 3D fabrics. These materials are impregnated in a two-package PU blowing agent in order to form 3D fabric/PU foam composites. Bursting strength test, compression test, dart drop test, and sound absorption test are used to evaluate the effect of the skin fabrics on the properties of 3D/PU foam composites. The test results suggest that the skin fabrics containing nonwoven fabrics and carbon fiber woven fabrics have an optimal bursting strength of 4320.9 N. The skin fabrics that are composed of nonwoven fabrics and glass fiber woven fabrics have an optimal compressive strength of 15 MPa. The drop-weight impact test results indicate that skin fabric containing nonwoven fabrics and glass fiber woven fabrics have a residual stress of 540.8 N, moreover, this skin fabric also attain an optimal sound absorption coefficient of 0.9. Therefore, having composite fabrics as the skin layer is conducive for the mechanical properties and sound absorption coefficient of PU foam materials. In addition, the proposed 3D/PU foam composites can be mechanically reinforced, and the disadvantages of their constituent 3D fabrics can also be improved. The skin composite fabrics are adjustable for possible clinical applications, and provide the 3D/PU foam composites with diversity of applications, such as building materials and protective materials.