The invention relates to a perforated acoustical board made of foam plastic, which is characterized by comprising a foam plastic board opened with a plurality of through holes, the way in which the through holes are arranged on the foam plastic board is not limited, each through hole is internally embedded with a rigid pipe casting, the punch rate is 1 to 5 percent. Nozzles at two ends of the pipe casting are communicated with the atmosphere; the pipe wall is opened with a plurality of apertures which are communicated with an internal cavity of the pipe casting and keep a distance with nozzles at the two ends of the pipe casting. The method for manufacturing the perforated acoustical board of the invention comprises the following steps: (1) panels made of foam plastic provided with pores and the rigid pipe casting made of metal or rigid plastic (from which a material is selected from) are made; (2) the processing inside diameter of the rigid pipe casting is not bigger than 1mm, the pipe wall is opened with a plurality of apertures which are communicated with the internal cavity of the pipe casting and keep a distance with the nozzles; (3) the foam plastic board is opened with a plurality of through holes; (4) the rigid pipe casting is compactly assembled and arranged into the through holes; and (5) the surface is polished to be smooth.