To obtain a rigid polyurethane foam (I) excellent in an impact absorbing performance, when used as an impact absorbing material, and to obtain a rigid polyurethane foam (II) having buckling properties, excellent in a sound absorbing performance, and suitable as a sound shielding and absorbing material.

The rigid polyurethane (I) foam is composed of three layers of a surface high-density layer (X1), an inner low-density layer (Y1), and a surface high-density layer (X2) and molded by pouring a sole foam molding composition containing a foaming agent consisting mainly of water into a mold in one stage, wherein the layers (X1) and (X2) each have a thickness of ≥0.5 mm. The impact absorbing material is formed out of the rigid polyuretahne foam (I). The rigid polyurethane foam (II) is composed of two layers of a low-density layer (Y) having a density of 10-70 kg/m3 and a high-density layer (X), wherein the layer (X) has a thickness of ≥0.5 mm. The sound shielding and absorbing material is formed out of the rigid polyurethane foam (II).