Recently, the walls, doors and furniture are constructed to nail or to stick the surface board to the furring strips. The effects of the Spacing of furring strips, the spacing on nail driven to fit surface materials, thickness of the back air layer, and size and shape of the specimen were investigated. And the tapping sound of the walls, doors and furniture of a existing house were measured. The test result allows improvement in material to give it a "thick" sensation. This can be done by reducing the spacing of furring strips or driving nails, or by reducing the thickness of the back air layer, even though a thinner material is used. This method can be used to test the sound of tapping the walls, doors and furniture and to evaluate how thick the materials feel.