Abstract: A noncombsutible material is produced by making paper from a slurry essentially consisting of a sepiolite as a main material, an inorganic fiber or a glass fiber as a reinforcer, a first binder composed of PAA (polyacrylamide) as a thermoplastic resin, and a second binder composed of EPA (polyamide-polyamine-epichlorohydrine) as a thermosetting resin. The noncombustible material is given incombustibility and water resistance by the main material of the sepiolite, so that its productivity is improved thereby enabling a paper making of low costs.