[Problem] To provide a water-absorbent treatment material which has excellent water absorption function and agglomeration function and can be manufactured at low cost, and a manufacturing method thereof. [Solution] This water-absorbent treatment material (1) is provided with a granular core part (10) and a covering layer part (20). The covering layer part (20) covers the granular core part (10). The covering layer part (20) contains fluff pulp and a water absorbent polymer. The fluff pulp and water absorbent polymer are both derived from hygiene products.