The acoustical damping property of electrospun polyacrylonitrile (PAN) nanofibrous membranes with different thicknesses and porosities was investigated. The sound absorption coefficients were measured using the impedance tube instrument based on ISO10534-2:1998(E). Results indicate that the first resonance absorption frequency of nanofibrous membranes shifts to the lower frequency with the increase of the back cavity or the thickness of membranes. Moreover, the sound absorption performance of the perforated pane/ can be greatly improved by combination with a thin layer of PAN nanofibrous membrane. Traditional acoustical damping materials (foam, fiber) coated with nanofibrous membranes have better acoustical performance in the low and medium frequency range than that of acoustical materials alone. All of the results demonstrate the PAN nanofibrous membrane is a suitable candidate for noise reduction.