Abstract: A silicon carbide-based porous structure material maintaining the shape of a cardboard or sponge-like porous structure, with a great relative surface area, and a process for producing the same, is provided. To this end, a cardboard or sponge-like shaped framework of silicon carbide-based porous structure material is impregnated with a slurry comprising a resin, as a carbon source, and silicon powder, and subjected to reactive sintering in a vacuum or inert atmosphere, or in a nitrogen gas atmosphere, generating silicon carbide. At the same time pores are generated due to volume reduction reaction, thereby allows obtaining a silicon carbide-based porous structure material with a great relative surface area. Furthermore, excess carbon is removed from the fabricated silicon carbide-based porous structure material, and impregnated with a solution which becomes an oxide ceramic coating upon firing, whereby oxidization resistance is excellent and relative surface area is markedly improved.