Abstract: An air-borne and footstep noise insulating panel of synthetic resin foam is provided for floating floor pavements or floating wooden floors, said panel having in the interior thereof a multiplicity of voids extending normal or obliquely from one panel edge to the opposite panel edge. The panel preferably consists of a flexible closed-cell synthetic resin foam having a volume weight of 15 to 25 kg/m.sup.3, especially less than 20 kg/m.sup.3, having a cell diameter of less than 0.3 mm, and exhibiting good elastic recovery. The insulating panel has a dynamic stiffness, measured according to DIN 52214, of 1 to 13 MN/m.sup.3 and also possesses the required properties regarding long-term, burning, and insulating behavior.