The present invention aims to provide a porous polyvinyl acetal object and a nonwoven polyvinyl acetal fabric each capable of exhibiting significantly high shock absorption. Provided is a porous polyvinyl acetal object having a large number of cells, including: a polyvinyl acetal; and a plasticizer, the porous object having an open cell ratio of 10% or higher, the porous object in the form of a sample with a size of 10 cm in length, 10 cm in width, and 4 mm in thickness having a coefficient of rebound (rebounding height/drop height) of 0.1 or lower in measurement of a rebounding height of a ½-inch SUS ball in conformity with JIS B 1501 dropped from a given drop height to the center of the sample placed on an iron plate with a size of 10 cm or more in length, 10 cm or more in width, and 1 cm in thickness.