Non-destructive technique like ultrasonication has played crucial role in fabrication of effective graded acoustic material using carbon rich organic waste material. The peculiar structural configuration inside the fibrous material like orange peel have attract the researcher to create special interest in designing of some building acoustic material as well as many technological products. The noise reduction property of orange peel fibres of different particle size has been improved considerably after ultrasonically mercerization of NaOH.High penetrating and dispersive property of ultrasonic wave to assemble and regrouping among the fibrous material are quite remarkable for enhancing noise attenuation inside the composite. Scanning Electron Microscopy (SEM), Energy Dispersive Spectra(EDS), Fourier Transform Infra-Red(FTIR) and X-Ray Diffraction(XRD) analysis of both untreated and treated orange peel fibre of different particle size indicate the deformation in cellulose as well as anti cellulose with the aid of ultrasonicationpermits the composites to be a suitable acoustic material. The result confirm that ultrasonic treated composite has potential to absorb 88.6% of sound which makes it a class- B noiseabsorber with peripheral mechanism within the composite.