To provide a method for manufacturing an environment activating type non-combustible material panel having double-layered constitution, highly suitable for an environmental measure, rich in fire resistance and also having soundproof properties.

A cement emulsifier is infiltrated in a foamed plastic panel material 2 by utilizing the repulsive force of foam and a part of the cement emulsifier contained in the cells of the foamed plastic panel material 2 is subsequently extracted under low pressure and both surfaces of this foamed plastic panel material 2 are covered with charcoal plastic film layers to manufacture the environment activating type non-combustible material 1. A radiant heat agent withstanding high temperature is added to ceramic foam to impart fire- resistant capacity.