This research compares results of an experiment on the drying by method of convection and microwave of oil palm boards (OPB) make from inner zone of logs, focusing on the sound absorption, physical test and mechanical properties after drying process. The drying method was found that change of the internal structure, effect of parenchyma tissue of wood could be diffused from inner to surface of wood for evaporation rapidly. The results showed that transverse and longitudinal moisture gradient of convection drying at high temperatures effect of much pore and hiatus in board. High temperatures of microwave drying have more strength. These results were confirmed on test of wood property and SEM. As a result, noise reduction coefficient (NRC) for convection drying had more than 0.4, whereas that of value of microwave drying had less than 0.4. That result could conclude that dried OPB by convection drying was acoustical material.