A sound absorbing and sound blocking reinforced board for a vehicle is provided, which has advantages of simultaneously satisfying sound absorbing properties, and a method manufacturing the same is also provided. The sound absorbing and sound blocking reinforced board is capable of reducing environmental pollutants and improving economic efficiency by including a sound absorbing layer, which includes a recycled polyurethane foam, a binding material, a web forming material, and a rigid reinforcement material; and a sound blocking layer.