Abstract: Provided are a dielectric material and a method for manufacturing the same. The dielectric material includes: subjecting a foamed sphere obtained by a primary foaming to a second foaming in a second moulding chamber filled with CO2 at a second temperature in the range of 20° C. below Tm to 5° C. below Tm and under a second pressure of 15-20 MPa for 30-3600 min to obtain the dielectric material, wherein the primary foaming comprises specific steps of: foaming a foaming material sphere with a diameter of 20-800 mm in a first moulding chamber filled with CO2 at a first temperature in the range of 80° C. below Tm to 20° C. below Tm and under a first pressure of 15-20 MPa to obtain the foamed sphere. Further provided is a dielectric material manufactured by the method above.