Besides their structural complexity, the acoustic behavior of polymer-based poro-elastic layers is complicated also due to their frequency dependent elasticity. In this work, we address the frequency and temperature dependence of the elastic behavior in general, and the shear modulus in particular, of porovisco-elastic materials. The analysis is based on the monitoring of mechanically excited guided acoustic wave propagation by means of a laser Doppler vibrometer scanning technique. The concept and practical
implementation of the experimental method are presented, as well as the signal processing procedure and data analysis. Experimental data are presented for a polyurethane foam. The observed visco-elastic behavior, complemented with dielectric spectroscopy data, is interpreted in the framework of two underlying relaxation processes.