Underlay/ˈʌndərleɪ/ Definition 1 of 3Pro Tip 1/3Comfort Enhancement Underlay is often used to increase comfort by providing extra softness. Walking on the rug with the soft underlay was like stepping on clouds. Pro Tip 2/3Sound Insulation Underlay can also refer to materials that absorb sound, making floors quieter. The heavy underlay reduced the noise from the upstairs apartment. Pro Tip 3/3Floor Protection Underlay protects the floor from wear and can extend the life of the carpet. The durable underlay helped prevent damage to the hardwood floors.