A gradient density padding material includes a single layer of nonwoven material having at least one surface processed to form a portion of a thickness thereof having a density increased with respect to a remaining portion of the thickness thereof. The single layer of nonwoven material after processing has an airflow resistance within the range of 200-4000 MKS Rayls, wherein said single layer of nonwoven material has an enhanced acoustic performance. A method of making a gradient density padding material having an enhanced acoustic performance includes the steps of providing a single layer of nonwoven material and processing at least one surface of the single layer of nonwoven material to form a portion of a thickness thereof having a density increased with respect to a remaining portion of the thickness thereof. The single layer of nonwoven material after processing has an airflow resistance within the range of 200-4000 MKS Rayls.