Abstract: A sound absorbing material 10 as vehicle exterior equipment according to the present invention includes a non-woven fabric 20 including a main fiber and a binder fiber. In the sound absorbing material 10 as vehicle exterior equipment, powdery resin is applied to the surface 20a of the non-woven cloth 20. The powdery resin and the non-woven fabric 20 are heated, compressed and cooled to form a resin layer 30. The resin layer 30 is porous due to particle residue parts 30b where parts of the powdery resin remain in particulate form. The non-woven fabric 20 of the sound absorbing material 10 as vehicle exterior equipment can be constituted from two types of non-woven fabrics 22, 24 superimposed together.