In this study, an acoustic behaviour of S-polymer gears made of the material combination POM/PA66 was investigated and compared to the standardised involute gears (E-gears). Basic evaluating characteristics included noise during operation, which is of particular significance when noise reduction is expected. The measured signals were analysed in time and frequency domains and the levels of acoustic activity were compared. The experimental results have shown that the sound pressure level of both E- and S-polymer gears are proportional to the torque. However, the comprehensive noise evaluation has shown some advantages of S-polymer gears if compared to the E-polymer gears. In that respect, S-polymer gears were found more appropriate for noise reduction of gear drive systems in the case of normal loading and typical drive speed. Future studies in the operating behaviour of S-polymer gears could also cover noise evaluation using new methods of sound signal analysis at different temperatures of gears.