Disclosed are a sound-absorbing material with improved sound-absorbing performance and a method for manufacturing the sound-absorbing material. The sound-absorbing material may improve sound absorption coefficient and transmission loss by forming large surface area and air layer, so as to induce viscosity loss of incident sound energy, and may provide light-weight design of a sound absorbing part or material since sound-absorbing performance may be substantially improved using reduced amount of fiber. Further, the sound-absorbing material may improve sound-absorbing performance by using binder fiber having rebound resilience, so as to maintain enough strength between fibers and also to maximize viscosity loss of sound energy transmitted to fiber structure.