To obtain a step adjusting material having a remarkably excellent safety as an object in which a step such as the stepped section generated by pavement works or the like on a road is solved.

The step adjusting material 1 in one example is arranged between the upper stage surface and lower stage surface of the stepped section. The adjusting material 1 is composed of a step absorbing member 2 and a surface layer member 3 on the member 2, and the member 2 and the member 3 consist of the quality of the material mainly comprising at least one kind of a rubber selected from a group composed of a natural reclaimed rubber and a powder rubber. The member 2 has a slope shape that a thickness is increased extensively over the upper stage surface from the lower stage surface of the stepped section. The member 3 has a projecting section 3A covering the upper stage surface. The member 2 and the member 3 are unified by at least one kind of a means selected from a group consisting of mechanical fixing, fitting and bonding. A non-slip section 4 is installed on the surface of the member 3, and tapered sections 3B and 3C are formed at the upper-stage surface side end section and lower-stage surface side end section of the stepped section.