Provided is an accommodating device for different materials, which includes a fixed part fixed around a container neck and an operating part disposed around the fixed part and coupled thereto. An accommodating part having a storage space extends downward within the operating part, and a lower end part and an outer ring-shaped part of the accommodating part are sealed by a sealing support part and a sealing part of the fixed part disposed around the container neck and coupled thereto. In the accommodating part, a tab for breaking perforations, which is formed on a lower end of the accommodating part of the operating part, breaks the perforations formed between the sealing support part and the sealing part when a consumer rotates the operating part. During this process, a protrusion part protruding from the upper side of the sealing part is pushed downward by a side protrusion piece of the operating part so that the different type of material stored in the storage space of the accommodating device falls into the container and undergoes a mixing process. The sealing support part disposed around the outer ring-shaped part of the accommodating part and coupled thereto and the sealing part formed inside the sealing support part are configured such that an inner ring-shaped part of the sealing part tightly contacts an inner wall part of the lower end of the accommodating part so as to maintain sealing force thereof.