Eco-friendly material applied to building would be one of the materials which is must developed for global environmental conservation and reduction of carbon dioxide. For development of eco-friendly material, a cellulose absorber has been developed with waste paper through adjustment of various mix proportions. The developed cellulose absorber has been tested for its acoustic properties such as absorption coefficient and dynamic stiffness. The absorption coefficient was evaluated by developing six samples and using impedance tube and reverberation chamber. As a result of the evaluation, 0.64(NRC) was secured in absorption coefficient and 4.7 $MN/m^3$ was indicated in dynamic stiffness. Also, for practical use of developed absorbers as inner heartwood in drywall, comparison test of sound reduction index was performed with existing glass wool absorbers and constructed drywall of gypsum board. The results have shown 55 dB(Rw) of sound reduction index in glass-wool wall and 46 dB(Rw) in cellulose.