To provide a rubber composition for a wheel acoustic material excellent in an acoustic characteristic in a low frequency region.

It is possible to effectively absorb and reduce noise of road noise, etc., generated in a cavity between a wheel and a tire of a vehicle and to become a peak in a low frequency region by constituting a rubber composite for a wheel acoustic material of foaming rubber containing many of continuous bubbles a bubble fraction of which becomes 25% or less than 25% and setting a compression elastic modulus to give a strong influence to peak frequency where acoustic absorptivity becomes highest in a range to be 3-80kPa.