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Specifies a method for measuring the acoustic properties of floor coverings from the view-point of reducing impact noise transmission. The purpose of this part of ISO 140 is to establish a method for determining the noise reducing value of a floor covering under standard test conditions. The test is limited to the specification of procedures for the physical measurement of sound originating from an artificial source (standard tapping machine) under laboratory conditions and is not directly related to the subjective significance of the results. This part of ISO 140 is applicable to all floor coverings, whether single or multi-layered, as installed on a standard floor. In the case of multi layered coverings, they may be factory-assembled or assembled at the test site. The test method applies only to laboratory mesurements. It does not contain any provision that permits an assessment of the effectiveness of a floor covering in situ.