One of the five major performances of vehicles, NVH(Noise, Vibration, Harshness), has recently emerged in electric vehicles, again. And, front loading NVH simulation is essential to respond nimbly to automotive industry these days. However, the two components of the simulation, mathematical sound absorption modeling equation, and the acoustic parameters, the input factor, is requiring improvement because of lack of robustness. In this study, we tried to strengthen, standardize, and refine the connectivity between micro (fine structure) and macro (acoustic parameter-related physical properties) characteristics, and improve the consistency with actual NVH performance. As a porous polymer material, polyurethane foam, which is widely used for the interior and exterior of automobiles, is treated as a target material. It is expected that further refining of the correlation between three-dimensional microstructure properties of foam such as pore, throat, strut, window, etc. and acoustic parameters such as air flow resistivity and porosity, etc., can result in more precise sound absorption performance in the modeling formula.