Disclosed is a convergence sound-absorbing material and a method of fabricating the same, and more particularly, a convergence sound-absorbing material and a method of fabricating the same in which an inexpensive eco-friendly recycled filler composed of polyurethane foam and a recycled thread or waste felt is used as a filler in an intermediate layer of the PET sound-absorbing material to provide remarkably reduced fabrication costs and excellent sound-absorbing performance. In addition the waste felt, which is typically discarded during a process of cutting the sound-absorbing material, is recycled for use in the filler.