Sound absorption capability and bending strength of laminated ship-building plywood waste of maple and melanti wood were estimated. Sound absorption coefficients of wood had been measured by the two microphone transfer function method and bending strength examined by three point loading. The maximum strength in bending of laminated ship-building plywood waste of maple and melanti wood were 534 and 414 kgf/$cm^2$, respectively. The sound absorption coefficients of laminated ship-building plywood waste were higher than mongolian oak and fiber board, well used construction material. Especially, in the case of laminated ship-building plywood waste of melanti wood, average sound absorption coefficient was about 0.25. It was surmised that the laminated ship-building plywood waste can be used as interior materials because of its good mechanical and sound absorption properties.