To provide an acoustic material which has a high degree of sound absorptivity, and is excellent in workability, recyclability and environmental compatibility by using a pulverized foam of a specific styrene resin foam.

This acoustic material is formed by packing the pulverized foam particles obtained by pulverizing the styrene resin foam composed of air bubbles of ≤0.25 mm in air bubble diameter or the styrene resin foam in which the air bubbles forming the foam comprise mainly the air bubbles of ≤0.25 mm in air bubble diameter and the air bubbles of 0.3 to 1 mm in air bubble diameter to an average weight per piece of the pulverized foam particles smaller than 1 mg into bag-like objects. The acoustic material packed with the pulverized foam has the excellent sound absorptivity, is flexible and provides the excellent workability, recyclability and environmental compatibility. Further, the acoustic material is provided with better sound absorption performance by mixing particulates of ≤1 μm in average particle size in addition to the pulverized foam with the above material.