A sound-absorbing material, wherein a non-woven fabric with a mass per
unit area of 150 to 800 g/m.sup.2 and a bulk density of 0.01 to 0.2
g/cm.sup.3 and a surface material with an air permeability of not more
than 50 cc/cm.sup.2/sec measured according to JIS L-1096 are layered.