A sound absorbing board includes, by mass, 25 parts of bentonite, 30 parts of cement, 18 parts of coral reef powder, 4 parts of an anionic surfactant, 25 parts of quartz powder, 15 parts of fly ash, 8parts of grinding wheel ash, 35 parts of an ethylene glycol-water solution, 11 parts of iodides, 7 parts of zinc oxide, 35 parts of TPO, 20 parts of lignocellulose, 15 parts of carbamide, and 7 partsof a lubricant. The sound absorbing board has excellent sound absorbing performance and high mechanical properties. Compensation effect on reduction of the mechanical properties of the material due to pores is achieved, so that service life of the sound absorbing board is prolonged and the product is suitable for large-scale promotion.