To prevent a sound absorbing plate from peeling off from a sound insulating body in a process for handling a sound absorbing/insulating body obtained by fitting and laminating the sound absorbing plate consisting of porous lightweight foamed concrete to/on the surface side of the sound insulating body.

The sound absorbing plate consisting of the porous lightweight foamed concrete is fitted and laminated to/on the surface side of the sound insulating plate consisting of non-porous concrete. The sound absorbing/insulating body obtained by coupling the sound insulating body with the sound absorbing plate by a coupling means and integrating the sound insulating body and the sound absorbing plate in the thickness direction is manufactured by an integration process or the like for coupling the coupling means with the sound absorbing body and integrating the sound insulating body and the sound absorbing plate.