A sound absorbing mat comprising a first polyurethane open cell polyester layer, wherein the first polyurethane open cell polyester layer is at least one quarter of an inch thick, a polyvinyl chloride layer having a top surface and a bottom surface, wherein the polyvinyl chloride layer is at least a quarter inch thick and the bottom surface is fused to the first polyurethane open cell polyester, a second polyurethane open cell polyester layer having a top surface and a bottom surface, wherein the second polyurethane open cell polyester layer is at least three quarters of an inch and the bottom surface of the second polyurethane open cell polyester layer is fused with the top surface of the polyvinyl chloride layer, and a urethane layer, wherein the urethane layer is at least a quarter inch thick and is mated to the top surface of the second polyurethane open cell polyester layer.