The present invention provides a sound-absorbing material with excellent sound-absorbing performance and a method for manufacturing thereof. More particularly, it relates to a sound-absorbing material, which can improve sound absorption coefficient and transmission loss by forming large surface area and air layer, so as to induce viscosity loss of incident sound energy, may make light-weight design possible because it can express excellent sound-absorbing performance even using reduced amount of fiber, and can improve sound-absorbing performance by using binder fiber having rebound resilience, so as to maintain enough strength between fiber and also to maximize viscosity loss of sound energy transmitted to fiber structure; and a method for manufacturing thereof.