Acoustic underlay enhances acoustics by providing effective sound insulation and improving sound quality within a room. It reduces impact noise (like footsteps or dropped objects) by absorbing vibrations and preventing them from transmitting through floors to rooms below, which is crucial in multi-story buildings. Additionally, it helps in minimizing airborne noise (such as voices or music) by adding mass and density to the flooring, which dampens sound waves and prevents them from traveling through the structure. By reducing both impact and airborne noise, acoustic underlay creates a quieter environment and improves overall sound clarity and comfort within a space.