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An acoustical flooring underlayment for placement between a subfloor and a finished floor, includes a mat having an upper surface, an opposite lower surface and including a plurality of corrugations creating a plurality of depressions in the upper surface. A layer of foam is applied to the upper sur

An acoustical flooring underlayment for placement between a subfloor and a finished floor, includes a mat having an upper surface, an opposite lower surface and including a plurality of corrugations creating a plurality of depressions in the upper surface. A layer of foam is applied to the upper surface and constructed and arranged to fill the depressions for creating a generally planar top surface configured for accommodating the finished floor.

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1. An acoustical flooring underlayment for placement between a subfloor and a finished floor, comprising: a mat constructed as a single piece having an upper surface, an opposite lower surface and including a plurality of self-supporting corrugations creating a plurality of depressions in said upper

1. An acoustical flooring underlayment for placement between a subfloor and a finished floor, comprising: a mat constructed as a single piece having an upper surface, an opposite lower surface and including a plurality of self-supporting corrugations creating a plurality of depressions in said upper surface, said mat further including thickened nodes at points of said corrugations; anda layer of settable foam applied to said upper surface, and constructed and arranged to generally fill said depressions for creating a generally planar top surface configured for accommodating the finished floor such that tops of said nodes project above said top surface;wherein said mat forms a plurality of triangular trusses in vertical cross-section, and said lower surface includes a plurality of lower contact points located at the lower edges of the corrugations for contacting a substrate, said lower contact points being separated by voids defined by the corrugations to reduce the contact area between said mat and the subfloor, thereby disrupting acoustical continuity between the subfloor and the finished floor. 2. The underlayment of claim 1 further including a supplemental layer of adhesive enhancing composition. 3. The underlayment of claim 2 wherein said adhesive enhancing composition is a fly ash/polymer slurry. 4. The underlayment of claim 2 wherein said supplemental layer is coplanar with upper points of said corrugations. 5. The underlayment of claim 1 further comprising a supplemental layer of adhesive enhancing composition disposed upon said foam to create an upper level surface that incorporates said nodes projecting above said top surface. 6. The underlayment of claim 1 wherein said nodes are generally circular in cross-section. 7. The underlayment of claim 1 wherein said foam is polyurethane and is sprayed upon said upper surface and then troweled or screed to form said planar top surface. 8. The underlayment of claim 1 wherein said mat is made of a polymeric material. 9. The underlayment of claim 1 wherein said mat is made of vegetable starch. 10. The underlayment of claim 1 wherein said corrugations are joined along the bottom contact points by a base layer integrally formed with the mat. 11. The underlayment of claim 1 wherein said upper surface includes a plurality of upper contact points for contacting a substrate, and said corrugations are formed by linear segments connecting said upper contact points and said lower contact points. 12. A floor system, comprising: a subfloor;a poured settable underlayment placed upon said subfloor;a mat constructed as a single piece placed upon said settable underlayment, said mat having a plurality of self-supporting corrugations with thickened, radiused nodes at points of said corrugations and defining an upper surface and a lower surface, the lower surface includes a plurality of lower contact points located at the lower edges of the corrugations directly contacting the underlayment;a layer of foam placed upon said upper surface of said mat to generally fill said corrugations in said upper surface for forming a generally planar top surface;a layer of adhesive enhancing composition disposed upon said top surface and incorporating said nodes; anda finished floor disposed upon said adhesive enhancing composition,wherein only said nodes on said lower surface make contact with said underlayment. 13. The floor system of claim 12 wherein said corrugations define a plurality of generally “V”-shaped depressions in said upper surface for receiving said layer of foam. 14. The floor system of claim 12 wherein said nodes are generally circular in cross-section. 15. The floor system of claim 12 wherein said adhesive enhancing composition is a fly ash/polymer slurry.