Disclosed is a highly heat resistant sound absorbing material for a vehicle capable of maintaining a shape even at high temperatures of about 200° C. or above and which satisfies UL 94V-0 flame retardancy. More particularly, the a highly heat resistant sound absorbing material includes a fiber material having a limiting oxygen index (LOI) of at least about 25% and capable of maintaining a shape at a temperature of about 200° C. or above, and a thermosetting binder resin capable of maintaining a shape at a temperature of about 200° C., wherein the fiber material and thermosetting binder resin are provided at a specific proportion.