To make weight reduction possible and to easily achieve desired sound absorption and sound insulation performance with an acoustic material for vehicles and a method of manufacturing the same.

This acoustic material is composed of a sound absorbing layer 21 consisting of a porous molding formed to meet the surface shape of a dash panel 10 and a surface skin layer 22 laminated and integrated to the surface of this sound absorbing layer 21. The surface skin layer 22 is formed by using resin powder P, spraying this powder by a powder sprayer 40 onto the surface of a raw sheet mat M in a thermally softened state, thermally fusing the power by heating with a heater 41 or by the remaining heat of the raw sheet mat M and pressing and integrating the sound absorbing layer 21 and the surface skin layer 22 by forming molds 50 and 51. In spraying the resin powder P, the amount of spraying is made greater relative to the noise of a low frequency region and an air impermeable structure is formed and the amount of spraying is made smaller relative to the noise level of a high frequency region to exhibit a porous sound absorption function, by which sound proofing treatment corresponding to the frequency region of noise is made possible.