Abstract: Laminated floorboards with sound damping in a less complicated manner. For this purpose, a compensating element, is provided in which an impregnated paper is joined to an insulating underlay. By means of the use of the compensating element in a laminated floorboard, in which the insulating underlay is used as a sound-damping material layer, in particular using an adhesive coating between paper and underlay, a halving of the sound pressure as compared with a standardized reference floor construction can be demonstrated in a footfall test. A series of process engineering, environmentally friendly and logistical advantages are associated with the use of the process and apparatuses according to the invention for production of compensating element and laminated floorboard, such as the omission of specific fabrication steps, a reduced use of formaldehyde and the ability to use simplified transport apparatuses.