The present disclosure provides a sound absorbing material. The sound absorbing material comprises MFI-structural-type zeolite. The MFI-structural-type zeolite comprises a framework, and the framework comprises SiO2 and AlO3, and the mass ratio of Si to Al in the framework is less than 200 and not less than 50. The present disclosure also provides a speaker box applying the sound absorbing material. The sound absorbing material provided by the present disclosure and the speaker box using the sound absorbing material can further improve the performance of the speaker box, reduce the failure of zeolite and improve the performance stability of the speaker box.