Available data suggests that granulated aerogels can be of interest in terms of their sound absorption performance in the audio frequency range. However, there is still no thorough understanding of the complex physical phenomena which are responsible for their observed acoustical properties. This work is an attempt to address this gap through advanced material characterization methods and mathematical modelling. Aerogel samples are produced through a two-step, acid-base sol-gel process, with sol silica concentration and density being the main variables. Their pore structure is carefully characterized by nitrogen sorption analysis and scanning electron microscopy. The acoustical properties of hard-backed granular silica aerogels are measured in an impedance tube and the results predicted accurately with the adopted theoretical model. Although silica aerogels have over 90% of open interconnected pores, this was neither reflected in the measured acoustical properties nor the parameter values predicted with the model. Novel results show that only a proportion of the micro and mesopores in the direct vicinity of the grain surface influenced the acoustical properties of aerogels. Further work in the hierarchical pore structure of aerogels is required to better understand the roles of different pore scales on the measured acoustical properties of a granulated aerogel.