Abstract: A sound-absorbing non-combustible ceiling material and a method for manufacturing the same are disclosed. The method (S100) for manufacturing the sound-absorbing non-combustible ceiling material installed in a ceiling of a building includes a panel processing step (S1000) of processing each of a first panel including a metal and a second panel absorbing a sound wave; and a panel attaching step (S2000) of attaching the first panel and the second panel. The first panel includes a plurality of openings, and the first panel and the second panel are coupled by an adhesive layer to form the sound-absorbing non-combustible ceiling material.