Progressive Increase in urban and rural traffic in the modern world, demands for more efficient transportation systems especially in terms of speed, safety and capacity. This as well as the improving tendency towards economically feasible transport system, has lead to worldwide introduction of new rail-based transportation systems such as urban (LRT, MRT, regional metros, commuter lines, tramways, monorails and etc.), intercity passenger and cargo (heavy haul, high axle loads, etc.) and newly developed HSL (such as ICE, TGV, IPA, Shinkansen and etc.). This development requires innovative solutions in infrastructure especially track engineering. In this paper, the applicability of elastic PU materials in railway track structures for increasing the track bedding modulus and vibration damping is discussed. Several track layout alternative as well as application of different types of PU materials is investigated. The key elements in designing the track systems using elastic materials (also called MSS) such as dynamic modulus of elasticity, natural frequency, vibration damping and specific dead load is discussed. A practical case study in Isfehan railway line is also presented.