A mat (1a) for an acoustic apparatus, wherein a plurality of granular bodies (2a) of an inexpensive silica gel are disposed in the state of single layer. When the mat (1a) is laid under the acoustic apparatus, the upper end parts of the granular bodies (2a) are brought into point-contact with the bottom surface of the acoustic apparatus, and the lower end parts of the granular bodies (2a) are brought into point-contact with a floor surface thereunder. Accordingly, the reflection of vibration can be reduced by minimizing the contact area of the mat (1a) with the acoustic apparatus, and vibration on the upper end part side of the granular bodies directly transmitted to the mat (1a) and vibration indirectly transmitted to the mat (1a) after being reflected on the lower end part side of the granular bodies can be very rapidly diffused in the air.