(approximately 2.7 times difference compared with the lowest density), and its sound absorption properties are greatly improved, achieving an average absorption coefficient of 87% over the entire frequency band and 95% above 2000 Hz for 30 mm samples. In addition, the best noise reduction coefficient can reach 0.59. For demonstration, simulations further reveal the role of the pore size in enhancing sound absorption. The large pores in the foam skeleton facilitate the coupling of sound waves into the structure, while the small pores in the aerogel effectively block sound wave transmission, providing additional pathways for acoustic energy dissipation. Moreover, the incorporation of aerogel significantly enhances the foam's mechanical properties. In terms of thermal insulation, the presence of aerogel markedly improves the foam's insulating performance. This gradient design not only expands the potential applications of aerogels in sound absorption and thermal insulation but also provides a novel approach for the development of advanced acoustic materials.