The present invention provides a sound-absorbing material having sound absorption performance with an average sound absorption coefficient of 0.70 or more in the frequency range of 800 to 5000 Hz. The present invention provides a sound-absorbing material including: a fiber layer including a plurality of holes open to a surface thereof and having a thickness of 3 mm or more; and an inorganic material layer mainly containing a calcium-based material and having a thickness of 0.4 to 0.6 mm on the surface of the fiber layer, the holes being blind holes each penetrating through the inorganic material layer and having a bottom inside the fiber layer, each hole having a depth corresponding to 50 to 90% of the thickness of the fiber layer.