In this study, sound absorption capability and sound transmission loss of several kinds of target densities and thickness for six species of wood bark particle were estimated by the transfer function and transfer matrix methods. Resultantly, the mean sound absorption coefficient of a 100-mm thick Hinoki wood bark particle mat was 0.90 in the frequency range of 100-6400 Hz, whereas the mean sound absorption rate of a 50-mm thick Hinoki wood bark particle mat was 0.84 in the same frequency range. Particularly, at a thickness of 100 mm, it reached almost up to 100% in the frequency range of 1 KHz. The sound transmission losses of 100-mm thick Hinoki wood bark particle mat with a target density of 0.16 at 500 and 1000 Hz were 15.30 and 15.73 dB, respectively. When a 10-mm thick plywood was attached to the back of the wood particle mat, the sound transmission losses was increased by 20-30 dB. Wood bark can be used as an acoustical material owing to its high sound absorption rate and transmission loss.