Squeeze a continuous bead of acoustical sealant along the top and bottom edge of the concrete walls. Work in small areas, adding more sealant as you move around the room.
Press the plastic vapor barrier into the sealant, unrolling it as you go. Leave several inches of the vapor barrier to extend above the top and below the bottom of the wall to ensure full coverage.
Position pieces of treated lumber along the edges of the concrete walls over the plastic vapor barrier. Nail the strips of lumber into place using masonry nails. This helps hold the plastic in place.
Cut away excess vapor barrier material that extends beyond the wood. Apply a bead of caulk along the top edge of the wood for additional sealing of the vapor barrier.