Disclosed are an undercover for vehicles with high elasticity and rigidity and a method of manufacturing the same. The undercover for vehicles with high elasticity and rigidity may include a needle-punched nonwoven fabric having a multi-layer structure of felt layers including a first PET fiber and a low-melting-point PET fiber, and each of the felt layers may have improved tensile strength and have optimized fiber alignment, to thereby improve the binding between fibers, mechanical rigidity and elasticity, as well as to reduce the weight of components, improve durability and secure harmlessness and inline workability.