Disclosed are a sound absorbing and insulating material and a method for manufacturing the same. The sound absorbing and insulating material may be manufactured by impregnating a polyimide binder into a nonwoven fabric formed of a heat-resistant fiber. As such, the sound absorbing and insulating material may have superior sound-absorbing property, flame retardancy, heat resistance and heat resistance, thus being applicable to parts maintained at high temperatures of 300° C. as well as at room temperature and moldability due to the use of the polyimide binder.