AbstractPolymeric insulation is a critical component of high voltage systems. However, exposure to high electric stress can cause partial discharges (PDs) to occur and may result in the deterioration of insulation and lead to dielectric failure. These PD events are accompanied by the production of acoustic pressure impulses in the polymer. Detection of these acoustic pressure impulses can reveal the presence of PDs and locate their source. However, analysing the detected acoustic emission (AE) signal is challenging. The acoustic pressure source's nature and the propagating medium's properties, such as density, viscosity, and elasticity, significantly affect the propagating AE signal. The effects of the hardness of the polyurethane (PU) on the propagating AE signal are reported by the authors based on results obtained from laboratory experiments. It was observed that the decay rate in the magnitude of the acoustic impulse was high in PU at all hardness levels following an exponential behaviour. The analysis of the frequency spectra indicates that the higher frequency components attenuate more strongly with distance. These laboratory results can be valuable for engineers and industries as they provide valuable insight into how the physical characteristics of a material affect the propagation characteristics of AE signals during the detection and location of PD source using the AE detection technique.