The invention discloses a vibration absorbing device, a track bed and a track bed manufacturing method, and relates to the technical field of track vibration reduction. The vibration absorbing devicecomprises a metal shell, a metal coil, a first permanent magnet and a second permanent magnet, the metal coil winds the metal shell, the first permanent magnet and the second permanent magnet are arranged in the metal shell, the first permanent magnet is connected to the metal shell, and the second permanent magnet is suspended above the first permanent magnet under the repulsive force of the first permanent magnet. The vibration absorbing device can achieve a vibration absorbing effect within a wide frequency domain range.