The present invention relates to a sound absorbing and insulating material and a method for manufacturing the same, more particularly to a sound absorbing and insulating material obtained by impregnating a polyimide binder into a nonwoven fabric formed of a heat-resistant fiber, having superior sound-absorbing property, flame retardancy, heat resistance and heat resistance, thus being applicable to parts maintained at high temperatures of 300 °C as well as at room temperature and moldability due to the use of the polyimide binder, and a method for manufacturing the same.