ABSTRACT The global objective of this thesis consists on evaluating the viability of applying new sound absorbent materials that attempt, on one hand, to be an alternative to those materials classically used (as mineral wools) and, on the other hand, to offer a solution to one of the most important problems: the use of waste products of the textile industries by means of the recycled. For carrying out this study, some of the parameters that allow to characterize the acoustic behaviour of sound absorbent materials (such as the acoustic impedance, the acoustic absorption coefficient and the flow resistivity, among other) have been studied. Different experimental methods used to obtain these acoustic parameters have also been described. Among the methods presented in this work, the attention has been focused in those based on the acoustic impedance tube (Kundt tube). This technique presents advantages, for example, that only a small space in the laboratory is required as well as the samples of the testing materials are of small dimensions. The study has settled on three fundamental pillars: mathematical modelization, acoustic characterization of materials and numerical simulation. In the first place, after reviewing the main models and theories used in the acoustic evaluation of the porous and fibrous sound absorbent materials, a new mathematical model has been proposed and its validity is demonstrated for the type of studied materials. With regard to the acoustic characterization, diverse campaigns of measurements have been carried out with the purpose of obtaining the acoustic absorption coefficient and the flow resistivity of different type of materials. Finally, by means of a computer program based on the finite element method, the technique of the numerical simulation has been applied with the purpose of contrasting the obtained results experimentally, as well as for the evaluation of one of the most significant industrial applications from the acoustic point of view: the acoustic filters, that are devices designed to reduce the acoustic emission in a tube (as the expansion chambers in the exhaust pipes of the combustion engines). In a first phase of the study, it is observed that the obtained results agree with the experience and, in a second phase, a parametric study to evaluate the efficiency of this type of components is carried out. The numerical simulation presents the advantage of carrying out these studies without necessity of building the real models, with the saving in cost and time that this supposes. In this work, it has been sought to contribute to the knowledge of the acoustic behaviour of different type of materials and devices that are used to improve the acoustic isolation and acoustic conditioning.