Sound-absorbing material is provided which is more effective for the same volume. A sound-absorbing body is formed characteristically by hot-compression molding of a raw material (C) comprises a flexible polyurethane foam to a volume ratio ranging from 1/1.5 to 1/12. In the molding, metal molds (A·B) are heated in an electric furnace up to a set temperature of 180° C.; the flexible polyurethane foam of the cell number of 50 is held between the metal molds (A·B), and compressed and heated in the electric furnace in this state at 180° C. for 60 minutes; the fixing clamp is removed; and the hot-compressed urethane foam is taken out to obtain the intended sound-absorbing body.