Studies on the materials that can be used in sigmoid sinus wall reconstruction have been lacking. To treat pulsatile tinnitus (PT) using autologous/exogenous materials by passively insulating the vascular noise, it is necessary for surgeons to reconstruct the sigmoid sinus wall using repairing materials with sufficient volume density. In this study, we investigated the optimal moisturization of a specific reparative material made of a combination of gelatin sponge (GS) and N-butyl cyanoacrylate (NbCG) (GS-NbCG), and its potential to preclude sound transmission. An impedance tube and acoustic sensors were used to differentiate five distinct states of moisturization of GS-NbCG. Additionally, Doppler ultrasound was used to visualize the outcome of GS-NbCG application. The results showed that GS-NbCG saturated with 1 g of 0.9% saline solution (sodium chloride) showed the highest level of soundproofing at frequencies below 1 kHz compared with those having other degrees of moisturization. A moderate level of moisture is desired to optimize the polymerization reaction and produce a dense, strong final product. In conclusion, the optimal material density and total areal density required for PT suppression can be achieved by regulating the moisturization level of the GS strip/pieces, thereby avoiding excessive or insufficient moisturization.