This research compares results of an experiment on the drying method of convection and microwave of oil palm boards (OPB) made from the inner zone of the oil palm trunk, focusing on the sound absorption, physical and mechanical properties after the drying process. Two drying methods were found to change the internal structure and affected the parenchyma tissue of the wood in different ways. The results showed that the transverse and longitudinal moisture gradient of convection drying at high temperatures developed many pores and hiatus in the board. High temperatures of microwave drying have higher shrinkages. These results were confirmed when tested for physical and mechanical properties and SEM. As a result, the noise reduction coefficient for convection drying was more than 0.4, whereas the value of the microwave drying was less than 0.4. This could be concluded that dried OPB by convection drying was an acoustical material.