To obtain a formed sound absorbing material which exhibits excellent sound absorbing performance and more particularly the sufficient sound absorbing performance even to sounds of frequencies below 2000Hz by compounding active components to increase the bipolar moment quantity in a foamed molding into this foamed molding.

The active component to increase the bipolar moment quantity are compounded into the foamed molding. High polymers having a glass transition point in a service temp. region, more specifically at -20 to 40°C or high polymers formed by adding plasticizers thereto to shift the glass transition temp. to this temp. region; for example, vinyl chloride, chlorinated polyethylene, acryl rubber, etc., are used as the foamed molding. The active components to be compounded are the components to dramatically increase the bipolar moment quantity in the foamed molding, for which components; for example, a compd. contg. a mercaptobenzothiadyl group, a compd. contg. a benzotriazole group, etc., are used. The amt. of the active components to be compounded is preferably a ratio of 10 to 200 pts.wt. per 100 pts.wt. foamed molding.