A multi-layered material and a method for making the same are provided. The multi-layered material includes a first foamed layer, a substrate, a second foamed layer, and a surface layer. The first foamed layer has a plurality of first cells. The substrate is a fabric. The second foamed layer has a plurality of second cells. The foaming method of the second foamed layer is different from that of the first foamed layer. The size of the second cells is different from that of the first cells. The variation in size of the second cells is different from that of the first cells. The surface layer is disposed on the second foamed layer. Thus, when the multi-layered material is used as a surface cover of a ball, it can provide excellent resilience and control, and improve manufacturing efficiency.