Abstract: A sound absorbing material which comprises a base layer 1 having a porosity of 5 to 50% by volume and a decorative layer 3 having a porosity of 5 to 50% by volume integrally, and which is obtained by sprinkling inorganic particles 4 containing colored particles in an amount of at least 1% by volume which are coated with a weather-resistant transparent resin so as to form a first particle layer which is to form the decorative layer 3 in the sound absorbing material, sprinkling uncolored inorganic lightweight particles 2 which are coated with a thermosetting resin on the first particle layer so as to form a second particle layer which is to form the base layer 1 in the sound absorbing material, and carrying out thermal compression integral molding of the first particle layer and the second particle layer simultaneously, is lightweight and inexpensive, and is provided with an attractive external stone-grain-like appearance, without impairing the sound absorbing ability of the material.