This thesis is concerned with developing porous materials from tyre shred residue and polyurethane binder for acoustic absorption and thermal insulation applications. The resultant materials contains a high proportion of open, interconnected cells that are able to absorb incident sound waves through viscous friction, inertia effects and thermal energy exchanges. The materials developed are also able to insulate against heat by suppressing the convection of heat and reduced conductivity of the fluid locked in the large proportion of close-cell pores. The acoustic absorption performance of a porous media is controlled by the number of open cells and pore size distribution. Therefore, this work also investigates the use of catalysts and surfactants to modify the pore structure and studies the influence of the various components in the chemical formulations used to produce these porous materials. An optimum type and amounts of catalyst are selected to obtain a high chemical conversion and a short expanding time for the bubble growth phase. The surfactant is used to reduce the surface tension and achieve a homogenous mixing between the solid particulates tyre shred residue, the water, the catalyst and the binder. It is found that all of the components significantly affect the resultant materials structure and its morphology. The results show that the catalyst has a particularly strong effect on the pore structure and the ensuing thermal and acoustical properties. In this research, the properties of the porous materials developed are characterized using standard experimental techniques and the acoustic and thermal insulation performance underpinned using theoretical models. The important observation from this research is that a new class of recycled materials with pore stratification has been developed. It is shown that the pore stratification can have a positive effect on the acoustic absorption in a broadband frequency range. The control of reaction time in the foaming process is a key function that leads to a gradual change in the pore size distribution, porosity, flow resistivity and tortuosity which vary as a function of sample depth. It is shown that the Pade approximation is a suitable model to study the acoustic behaviour of these materials. A good agreement between the measured data and the model was attained.