Smartdec Comfort Foot noise reducing (41db) carpet underlay is designed to provide sound reduction and absorption, making it ideal for any room in your home. Made from high-quality materials, this underlay offers a TOG rating of 2.37 ensuring maximum comfort and insulation. With easy installation and a variety of sizes available, this unit is perfect for reducing noise levels and creating a more peaceful environment in your living space as well prolonging your carpet life. Whether installed over a subfloor or directly on the floor, this underlay offers cushioning and sound-absorbing properties to enhance your overall comfort. Can be used as a fully adhered underlay.