The present disclosure describes a sound attenuating flooring system. The sound attenuating flooring system has a subfloor, a sound attenuating material overlaying and contacting only a portion of the subfloor, and an overlayment. The sound attenuating material has a first surface and second surface. The first surface is defined by a plurality of outwardly projecting hollow protrusions. The second surface is defined by a plurality of open recesses corresponding to the plurality of outwardly projecting hollow protrusions. The overlayment overlays the second surface of the sound attenuating material.