The present invention is directed towards an absorbent material for use as a bedding for animals comprising an absorbent layer comprising OCC or Kraft clippings and gypsum, and a support layer comprising OCC or Kraft clippings and gypsum. The absorbent layer may be fluted and may contain AKD sizing, and the support layer may contain AKD sizing. The present invention also is directed to a method for providing animal bedding for animals by dispersing the absorbent material of the present invention about an area in which the animals are housed. In addition, the present invention is directed to a method of making a multi-layer absorbent material.