Abstract: The present invention provides a fire retardant noise absorbing material, with excellent water proof properties, fire resistance, noise absorption, and improved tear resistance if necessary, and a method of producing the same efficiently in a short time in a simple and easy manner. The fire retardant noise absorbing material having gas permeability of a section of 10 mm in thickness from a surface of the film layer in the range of 5 to 80 ml/cm.sup.2.sec, is produced following the steps of; superposing a polyester film or a polyethylene film onto fire retardant soft urethane foam; laminating a sheet of mold releasing paper thereon; heating the paper while pressure is applied thereto from the surface of the paper by means of a hot plate to affix the film layer on the fire retardant soft urethane foam by hot melting; removing the laminated material from the hot plate in a heated condition; and separating the mold releasing paper from the laminated material after the film has solidified.