This pre-study investigates the possibility of U-value measurements through an acoustic method. A hypothesis about an acoustic model built on acoustic theories combined with U-value theories is presented to answer the questions: ? Can U-value theory be combined with acoustic theories? ? Can the coefficient of heat be affirmed trough an acoustic measurement? The idea for this dissertation begun with a logical idea in mathematical similarity, between the coefficient of heat transmission units and sound intensity units. The U-value theory is based on assumptions such as initial resistance for inner walls and initial resistance for outer walls. The resistance in the material is interpreted through sound intensity theory. The argument is built upon mass law theory, which means if the frequency or thickness of the material layer doubles it implies an increase of sound reduction by 6 dB.