Abstract: Polyurethane foams (PUFs) have been widely used in aircrafts, vehicles and many other facilities for noise control. Magnetic polyurethane foams (MPUFs) are a new kind of smart foams whose mechanical and acoustic properties can be controlled by magnetic fields. In this paper, the anisotropic MPUFs was studied which were prepared by one-step full water foaming method with carbonyl iron powders (CIPs) magnetic particles. During the foaming process, the magnetic field was applied, and the CIPs were arrayed into a chain-like structure along the direction of the magnetic field. The movement of CIPs inside MPUFs under the magnetic field induces a change towards the mechanical and sound absorption properties. The influence of the external magnetic field on the mechanical properties and sound absorption properties of CIPs/MPUFs was investigated by experiments. The results show that under the magnetic field, the storage modulus and loss modulus of CIPs/MPUFs increase with the increase of CIPs content. The variation of the average sound absorption coefficient is between 1% and 7%. For the sample with 5wt% CIPs foamed under 200 mT, the increment of its average sound absorption coefficient under 1.5 A is 6.5%, which is maximum.