In a method and device for manufacturing an absorbent material, the degree of freedom in design can be increased by expanding a modifiable distribution pattern of an SAP and broadening the range in which the performance of the absorbent material can be modified. Pulverized pulp is suctioned in a predetermined pattern to form a pulp layer in which the pulp is fiber-laminated. A first distribution opening through which a first distribution device discharges a first SAP and a second distribution opening through which a second distribution opening discharges a second SAP are provided facing the pulp layer, and the first and second SAPs are distributed onto the pulp layer through the first and second distribution openings while moving the pulp layer relative to the first and second distribution openings. The first and second distribution devices can control the discharge amounts of the first SAP and the second SAP, respectively.