Porous polymer composites (PPC) have developed rapidly recently, which are widely used in various industrial fields. Viscoelastic damping is an important behavior of porous polymer composites, and it can determine the sound absorption for noise reduction applications. This review has mainly covered the viscoelastic damping and sound absorption of porous polymer composites. Different fabrication approaches of porous polymer composites are gathered. The mechanism of viscoelastic damping behavior is described, and also the sound absorption properties. Followed by the introduction of enhanced sound absorption of viscoelastic damping porous polymer composites, including the incorporation of fillers, microstructures modification, combination with nanofibrous materials, and multilayer configuration, etc. The incorporated fillers can effectively adjust the interfacial area in composites, and obtain desired bonding conditions. Microstructures modification is an effective tool to improve the morphologies of both polymer matrix and fillers, which can be achieved by chemical treatment and surface coating. The combination with lightweight nanofibrous layer can increase the low frequency absorption. The configuration of multilayer composites can improve both acoustical and mechanical properties for engineering applications. It is hoped that this comprehensive review is benefit for the promising development of porous polymer composites in related fields.