To provide equipment to process a sound absorbing material used for a sound-proof wall in order to improve sound absorption efficiency, etc., by preventing a noise from coming out of a noise source like a road.

The processing equipment with a processing table 1 to load a plate-like sound absorbing material 3 as a workpiece and a processing part 2 having a plural number of cutters 22-25 to process the material 3 equips with the first cutter 22 and the second cutter 23 as cutting devices. The first cutter 22 cuts a groove 3d from the underside 3C as one face of the material 3 towards the top face A as the other face of the material 3. The second cutter 23 cuts a groove 3e from both the right and left ends towards the center of the material 3. Both cutters are used as cut-in devices to configure the grooves 3d and 3e to shape up a rectangular notch 3c that extends along an end of the material 3 on both ends 3B and 3B in the underside 3C as one of the faces of the material 3.