Generally the ceiling frame of apartment house is made of wood. But the wood frame has several problems due to the natural properties such as distortion by shrink, low fire resistance and material loss in the construction field. And it has some defections in sound insulation performance. Therefore it is necessary to develop a new method that can be used as a ceiling frame. This study aims to analyze and to compare the sound insulation characteristics against the floor impact sound between wood ceiling frame and M-bar frame which is made of steel. The results of this study are like these. M-bar frame is more effective than wood ceiling frame in sound insulation. And sound absorbing or sound insulation materials which can be Put on gypsum board are helpful to improve floor impact sound insulation performance.